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UUGUMtrMS 

DEPT. 


REVISED   ACCOUNTING   METHODS 
FOR 

ILLINOIS  STATE  CHARITABLE  AND 
PENAL  INSTITUTIONS 


ADOPTED  BY 

DEPARTMENT    OF  PUBLIC  WELFARE 

August  31,  1918 


APPROVED  BY 

DEPARTMENT    OF    FINANCE 

August  31,  1918 


^> 


STATE  OF  ILLINOIS 
THE  DEPARTMENT  OF  PUBLIC  WELFARE 


SPRINGFIELD,  AUG.  31,  1918 


GENERAL  ORDERS 
NO.    218. 


TO  Managing  Officers,  Wardens  and  General  Superintendent  of  all  in- 

stitutional divisions  in  the  Department  of  Public  Wvelfare: 

SUBJECT     Uniform  Accounting  Methods. 

Effective  October  i,  1918. 

1  Under  the  Civil  Administrative  Code,  effective  July  i,   1917,  the  De- 
partment of  Finance  is  vested  with  powers  of  prescribing  a  uniform  system.  of 
bookkeeping  and  accounting  for  the  several  departments. 

2  In  accordance  with  this  provision  the  Department  of  Finance  has  pre- 
scribed the  system  outlined  on  the  pages  to  follow  and  it  is  hereby  ordered  in- 
stalled by  all  of  the  institutional  divisions  of  this  department. 

3  The  instructions  promulgated  herewith  shall  be  strictly  followed  anc 
complied  with,  and  any  changes  from  the  system  of  accounting  outlined  must  be 
prescribed  by  the  Department  of  Finance  through  instructions  issued  by  the  De- 
partment of  Public  Welfare.     No  institution  official  or  employee  will  have  au- 
thority to  change  or  deviate  from  these  instructions  unless  definite  written  au- 
thority is  issued  as  stated. 

4  Each  division  will  take  an  inventory  of  all  property  and  supplies  on 
the  30th  day  of  September  of  each  year  on  blanks  prescribed  by  the  State  Auditor 
of  Public  Accounts.     This  inventory  is  to  be  used  the  first  time  in  making  the 
opening  entries  on  the  books  and  each  year  thereafter  in  making  up  the  state- 
ment of  loss  and  gain. 

5  Accountants  inspecting  books  are  not  authorized  to  give  instructions 
for  changes  in  methods  and  forms,  but  their  hearty  co-operation  is  desired,  and 
it  is  requested  that  they  assist  in  carrying  out  the  methods  prescribed  herein,  and 
that  they  report  to  the  Department  of  Finance,  and  also  to  the  Department  of 
Public  Welfare,  any  deviation  from  this  procedure. 


Fiscal  Supervisor. 


ADOPTED: 


APPROVED : 


Director  of  Public  Welfare. 


Director  of  Finance. 


INTRODUCTORY 

A  perfect  system  of  accounts  is  an  aid  and  a  protec- 
tion to  the  management  of  a   State  institution  division, 
and  it  enables  the  officers  in  charge  to  show  the  true  con-   Perfect 
dition  of  affairs.     Institution  officials  should  welcome  a   Accounting 
verification  of  the  accounts  at  all  times,  and  the  account- 
ing work  must  be  up  to  date,  so  these  inspections  can  be 
intelligently  made  at  any  time. 

The  chief  clerk  is  charged  with  the  accounting  of 
every  nature  concerning  the  business  activities  of  the  di- 
vision. He  will  require  all  bookkeepers,  clerks  and  ste- 
nographers in  the  business  department  to  perform  their 
duties  promptly  and  accurately.  He  is  to  maintain  an  Chief  Clerk 
effective  supervision  over  the  store  and  is  to  be  kept  con- 
stantly advised  of  the  receipt  and  issuance  of  supplies  of 
every  nature,  and  at  least  once  a  month  he  shall  inspect 
and  verify  the  storeroom  accounts.  All  heads  of  depart- 
ments are  to  furnish  him  reports  of  their  activities,  so 
that  it  will  enable  him  to  keep  a  comprehensive  system  of 
accounting  with  these  departments. 

The  storekeeper,  or  any  other  officer  or  empyoye 
acting  in  this  capacity,  will  be  in  immediate  charge  of  the 
store.  He  will  be  held  responsible  for  the  receipt,  safe- 
keeping and  proper  issue  of  supplies  of  every  nature. 
Nothing  whatever  shall  be  issued  from  the  store  except 
by  requisition  approved  in  writing  by  the  managing  storekeeper 
officer,  warden  or  general  superintendent,  drawn  on  Form  - 
No.  8,  and  he  will  keep  accounts  in  the  form  and  manner 
prescribed  herein.  In  case  there  is  a  custodian  of  supplies 
for  the  engineering  department  or  other  department,  the 
record  of  receipts  and  issues  shall  be  kept  in  a  like 
manner. 

It  is  important  that  the  bookkeeper  be  well  versed  in 
double  entry  bookkeeping  and  that  he  strictly  follow  the 
rules  prescribed.  In  his  duties  he  must  be  prompt,  sys- 
tematic and  accurate,  and  must  not  allow  his  work  to  lag  Bookkeeper 
or  get  behind.  He  should  have  no  duties  to  perform  that 
will  interfere  with  the  discharge  of  his  bookkeeping  func- 
tions. Dilatoriness  and  carelessness  on  the  part  of  book- 
keepers will  not  be  tolerated. 

Trial  balances  must  be  taken  monthly  and  they  must 
show  the  true  condition  of  the  books.  If  a  bookkeeper 
is  unable  to  get  a  correct  balance  within  a  reasonable  time, 
he  will  notify  the  Department  of  Public  Welfare  through  fiances 
the  head  of  the  division,  so  that  assistance  can  be  furn- 
ished him.  The  form  prescribed  is  a  cut-leaf  book,  where 
the  names  of  the  accounts  are  only  written  once,  with 


Bank 
Reconciliations 

Surety  Bonds 


Cash  Received 


Official 
Receipt 


Remittances 
to   State 
Treasury 


Cross  Entries 


Individual 
Accounts 


Transfers 


New  Forms 
Requisitions 


twelve  columns  of  debit  and  credit,  so  that  it  will  last  for 
one  year  without  re-writing.  See  Form  No.  10. 

Reconciliation  of  bank  accounts  must  be  made  at  the 
end  of  each  month. 

All  officers  and  employes  handling  money  must  be 
under  bond. 

Cash  on  behalf  of  the  institution  division  or  inmates 
will  only  be  received  at  the  general  office  of  the  institu- 
tion division  and  handled  by  an  authorized  representative 
of  the  managing  officer,  warden  or  general  superintendent. 
No  other  officer  or  employe  of  an  institution  division  will 
receive  money  for  the  State  or  for  the  inmates  of  the 
institutions. 

For  all  cash  received  a  receipt  is  to  be  furnished  on 
the  official  form  prescribed  (see  Form  No.  27)  and  en- 
tered on  the  autographic  machine  furnished  for  that  pur-- 
pose. No  other  form  of  receipt  will  be  recognized  in  set- 
tling the  accounts  of  the  institution  officials  or  employes. 
Lump  sum  entries  and  receipts  in  the  name  of  officers  or 
employes  will  not  be  allowed.  All  receipts  and  entries 
must  be  made  in  detail,  showing  the  name  of  the  person 
paying  the  money  and  the  purpose  for  which  it  is  paid. 

As  provided  by  law,  all  cash  received  which  is  to  be 
remitted  to  the  State  Treasurer  is  to  be  forwarded  to  the 
Department  of  Public  Welfare  every  ten  days  and  a  de- 
tailed report  made  to  the  State  Auditor  of  Public  Ac- 
counts every  three  months. 

No  cross  entries  are  to  be  made  from  one  account  to 
another  other  than  is  outlined  by  this  system  of  book- 
keeping, unless  they  are  authorized  in  writing  by  the  De- 
partment of  Public  Welfare.  This  authorization  will  be 
in  the  form  of  a  journal  voucher  similar  to  the  transfer 
vouchers  now  used.  These  vouchers  are  to  be  placed  in 
the  files  of  the  general  office  of  the  institution  division  in 
the  same  manner  as  other  vouchers  are  filed. 

Vouchers  from  the  reimbursing  investigator  for  in- 
dividual accounts  are  also  to  be  filed  with  the  institution 
division  for  reference.  No  cross  entries  are  to  be  made 
on  the  individual  accounts  without  the  reimbursing  offi- 
cer's approval  in  writing. 

Where  transfers  of  merchandise  or  articles  are  made 
from  one  department  to  another,  within  the  institution 
division,  the  journal  entry  is  to  be  made  and  the  depart- 
ment receiving  the  goods  is  to  be  debited  and  the  depart- 
ment transferring  credited.  This  will  be  authorized  in 
writing  by  the  institution  head. 

Each  institution  division  not  keeping  its  records  in 
accordance  with  the  forms  prescribed  herein  will  forth- 
with make  requisition  for  the  necessary  books  and  the 


Accounting 
Sections 


General  Books 
Section 


blanks,  and  upon  receipt  of  these  will  discontinue  keep- 
ing the  old  records. 

ACCOUNTING  SECTIONS 

In  order  to  meet  the  special  requirements  of  the  dif- 
ferent classes  of  institutions,  the  accounting  will  be  di- 
vided into  six  sections : 

1.  General  Books. 

2.  Clothing  and  Individual  Accounts. 

3.  Industrial  Activities. 

4.  Farm,  Garden  and  Dairy  Activities. 

5.  Receiving  and  Issuing  Supplies. 

6.  Inmate's  Trust  Fund  Accounts,  Bequests  and 

Amusement  Funds. 

GENERAL  BOOKS  SECTION 
The  general  books  to  be  kept  are : 

1.  Journal  (bound  book). 

2.  Invoice  Journal  (bound  book). 

3.  Voucher  Register  (loose  leaf),   (Finance 

Dept.  Form  F  14). 

4.  Cash  Book  (bound  book). 

5.  General  Ledger  (bound  book). 

6.  Firm's  Ledger  (loose  leaf). 

JOURNAL  (Form  No.  1) 

This  book  is  to  be  used  for  making  entries  that  can- 
not be  handled  in  the  other  books.  Some  of  these  entries 
are  to  cover  produce  furnished  from  the  farm,  garden  and 
dairy  to  the  kitchen,  institutional  transfers,  etc.  On  the 
first  day  of  July  of  each  year  the  appropriations  made  by  -Tournal 
the  General  Assembly  which  are  available  on  that  date 
must  be  journalized.  The  Department  of  Public  Welfare 
will  furnish  full  information  on  this  subject.  Two-col- 
umn journals  are  to  be  furnished  all  except  the  penal  in- 
stitutions, and  they  are  to  use  six-column  journals. 

INVOICE  JOURNAL  (Form  No.  2) 

When  invoices  are  received  they  are  to  be  handled 
in  the  manner  outlined  in  Bulletin  No.  5  from  the  Finance 
Department.  Before  the  invoices  are  filed  in  Bills  Hold- 
ing  the  footings  and  extensions  will  be  verified,  and  then 
they  will  be  entered  in  the  invoice  journal.  Before  any 
invoice  is  entered  on  the  invoice  journal  it  must  bear  the 
signature  of  the  receiving  officer,  showing  that  the  mer- 
chandise has  been  received,  also  signature  of  chief  clerk, 
showing  same  has  been  verified.  The  invoice  (see  Form 
No.  2)  journal  is  to  be  used  as  a  record  of  all  invoices  re- 


ceived  by  the  institution.  It  is  to  show,  first,  the  date ; 
second,  firm  name  ;  third,  .articles  ;  fourth,  total  amount  of 
invoice;  fifth,  in  the  columns  show  what  department  each 
invoice  or  part  of  an  invoice  has  received  the  merchan- 
dise. In  order  to  show  that  the  invoice  has  been  entered 
on  the  invoice  journal  the  page  number  will  be  written  on 
the  triplicate  invoices  as  "I.  J.  No.  26."  At  the  end  of  the 
month  after  the  pay-roll  has  been  approved  it  is  to  be  en- 
tered on  the  invoice  journal,  apportioning  to  each  depart- 
ment of  the  division  the  amount  for  salaries  and  wages 
belonging  to  it.  The  invoice  journal  is  to  be  totaled  at  the 
end  of  each  month  and  each  department  debited  in  the 
general  ledger  with  the  total  shown  in  the  several  col- 
umns. The  account  kept  with  the  managing  officer,  war- 
den or  general  superintendent  for  the  pay-rolls  is  to  be 
credited  with  the  total  amount  of  the  pay-roll  the  same  as 
each  department  has  been  debited. 

VOUCHER  REGISTER 

(Form  No.  3.  Finance  Department  Form  No.  14) 
This  book  is  to  be  used  for  keeping  a  record  of  all 
vouchers  forwarded  to  Springfield  for  payment  and  for 
vouchers  covering  trust  funds,  amusement  funds  and  all 
other  expenditures.  The  vouchers,  when  they  are  made 
up,  are  to  be  given  a  consecutive  number  and  are  to  be  en- 
tered on  the  voucher  register,  showing  the  voucher  num- 
ber, date,  in  whose  favor  drawn,  the  amount  of  the 
voucher  and  the  appropriation  to  which  it  was  charged. 

voucher  At  the  end  of  the  month  the  voucher  register  is  to  be 

closed,  the  totals  brought  down  and  postings  made  to  the 
general  ledger,  Vouchers  covering  expenditures  for 
trust  fund  bequests  and  other  funds,  not  represented  by 

See  page  60  appropriations  made  by  the  General  Assembly,  shall  be 
entered  in  a  separate  column  on  the  voucher  register,  and 
these  vouchers  are  not  to  be  included  in  the  schedule  sent 
to  the  Finance  Department  with  the  other  vouchers  or  in 
the  monthly  report,  Form  F-4.  Separate  schedules  shall 
be  made  for  the  trust  fund  and  other  special  funds.  The 
numbers  of  all  vouchers  are  to  be  consecutive,  and  in  the 
schedule  of  vouchers  the  numbers  representing  the  trust 
fund  are  to  be  left  blank,  with  a  notation  "Trust  Fund 
Bequest,"  etc. 

CASH  BOOK  (Form  4) 

The  cash  book  is  to-  be  used  to  keep  a  record  of  all 

cash  received  from  any  source  and  also  all  remittances  to 

Cash  Book        the  State  Treasurer.     When  cash  is  received  an  official 

receipt  must  be  furnished  in  each  case,  and  this  receipt 

must  be  made  on  the  autographic  machine  in  use  at  the 


Cash  Entries 


Inmates'  Trust 
Fund    Entries 


institution  division.  The  receipt  will  show  the  name  of 
the  person  paying  the  cash  or  making  the  remittance  and 
for  what  purpose. 

Receipts  must  be  entered  separately  in  the  cash  book 
in  consecutive  order,  showing  the  receipt  number  and  the 
total  of  the  column  credited  to  the  proper  account. 
Money  received  from  the  State  treasury  for  pay-rolls 
should  be  entered  in  the  cash  book  in  column  headed 
"State  Treasurer  Pay-roll"  and  each  item  should  be  cred- 
ited to  this  account  in  the  general  ledger  as  "Treasurer's 
Warrant  No.  -  -  ." 

Inmate's  trust  fund  are  to  be  entered  in  total  in  the 
cash  book  at  the  end  of  each  month.  This  information 
will  be  obtained  from  the  employe  in  charge  of  the  trust 
fund  from  the  books  showing  the  detailed  entries.  At  the 
end  of  the  month  the  cash  book  is  to  be  ruled,  the  totals 
brought  down  and  the  total  footings  posted  to  the  proper 
accounts  in  the  general  ledger.  Each  day,  as  receipts 
are  entered  on  the  cash  book,  postings  will  be  made  to  the 
credit  of  the  clothing  and  individual  accounts  in  the  led- 
ger kept  for  that  purpose. 

GENERAL  LEDGER  (Form  No.  5) 

The  general  ledger  is  to  be  in  the  form  of  a  bound 
book.     Loose  leaf  general  ledgers  will  not  be  allowed.   General 
The  ledger  is  to  contain  only  the  controlling  accounts.   Ledser 
The  titles  of  accounts  in  this  ledger  are  explained  as 
follows : 

"State  of  Illinois,"  representing  the  concern  or  pro- 
prietor. 

"Buildings,"  representing  the  inventory  value  of  the 
buildings  owned  by  the  institution. 

"Lands,"  representing  the  inventory  value. 

-  Buildings,"   representing  a  building 
in  process  of  construction. 

"Storekeeper,"  representing  the  value  of  all  supplies  Titles  of 
received,  issued  and  on  hand  for  which  the  Storekeeper 
is  responsible. 

"Clothing  and  Individual  Ledger,"  representing  ac- 
counts with  inmates  for  clothing  and  incidental  expenses, 
etc. 

"County  Ledgers,"  (if  the  law  permits  charges 
against  counties).  This  represents  accounts  for  clothing 
and  incidental  expenses. 

"Inmates  Trust  and  Amusement  Fund,"  represent- 
ing money  deposited  in  trust  by  or  for  inmates. 

-  Bequest,"  representing  bequest  made. 

-  Department,"   representing   the   ex- 
pense and  profit,  if  any,  of  the  department. 


8 

"Pay-roll,"  representing  the  pay-rolls  of  the  institu- 
tion division. 

-  Appropriation,"  representing  a  spe- 
cific amount  appropriated  by  the  General  Assembly. 

"Loss  and  Gain,"  representing  loss  and  gain  by  de- 
partments ;  also  total  net  loss.  Ledger  accounts  will  be 
closed  into  the  account  as  of  September  30th  of  each 
year,  the  date  fixed  by  the  State  Auditor  for  filing  annual 
inventory. 

"Accounts  Payable,"  representing  the  individual  ac- 
counts of  firms  contained  in  firms'  ledger,  Form  No.  6. 
This  account  is  to  be  credited  with  the  total  amount  of 
the  invoices  shown  in  the  invoice  journal  and  debited 
with  the  total  amount  of  vouchers  issued,  as  shown  by 
the  voucher  register  for  the  month.  (Trust  fund  vouch- 
ers not  to  be  included.)  The  balance  shown  in  this  ac- 
count should  agree  with  the  amount  reported  to  the  Fi- 
nance Department  as  bills  holding  on  Form  F  4.  As  soon 
as  other  books  are  closed  for  the  month  the  postings  are 
to  be  made  to  the  general  ledger. 

"Accounts  Receivable,"  representing  sales  made  by 
the  industries.     This  account  is  to  be  charged  with  the 
sales  made  during  the  month  and  credited  with  the  re- 
mittances received  from  the  industries.    The  sales  are  to 
Ledger °f  be  journalized  from  the  sales  journal. 

Accounts  "Discount  Account."   The  debit  side  of  this  account 

represents  discount  allowed  on  sales  made  by  institutions 
having  industrial  activities ;  the  credit  side  of  the  account 
represents  the  discount  received  on  purchases. 

"Managing  Officer,  Warden  or  General  Superin- 
tendent —  -  Fund,"  representing  the  amount  of 
cash  in  his  custody. 

"Institutional  Transfers."  Entries  to  this  account 
are  only  to  be  made  upon  receipt  of  transfer  vouchers 
from  the  Department  of  Public  Welfare  and  by  special 
instruction  from  the  Department. 

-  Industry,"    representing   the    opera- 
tions of  the  industry.     A  controlling  account  with  the 
books  kept  by  the  industry.     This  account  should  show 
loss  or  profit.     Each  industry  is  to  furnish  general  book- 
keeper copy  of  report  showing  operation. 

"Farm  Accounts,"  representing  activities  of  the  dif- 
ferent farm  departments  of  the  division.  See  special 
instructions  in  farm,  garden  and  dairy  section. 

-  Inmates'  Kitchen,"  representing  the 
expense  of  operating  the  kitchen.    A  separate  account  to 
be  kept  for  each  inmates'  kitchen.    All  labor,  and  supplies 
issued  .from  the  store-room,   from  the   farm  and  other 


departments  to  each  kitchen  is  to  be  charged  to  the  re- 
spective account. 

-  Officers'  Kitchen,"  representing  the 
expense  of  operating  the  kitchen.    A  separate  account  to 
be  kept  for  each  officers'  kitchen.    All  labor,  and  supplies 
issued   from  the  store-room,   from  the   farm  and  other 
departments  to  each  kitchen  is  to  be  charged  to  the  re-  Titles  of 
spective  account.  Accounts 

-  Quarters,"  representing  supplies  and 
labor  furnished  the  officers'  or  employes'  quarters.    These 
accounts  are  to  be  kept  separate  from  inmates'  accounts. 
All  labor,  and  supplies   furnished   from  the  store-room, 
farm,  garden  or  other  departments  are  to  be  charged  to 
these  departments.    A  separate  account  is  to  be  kept  with 
the  managing  officer,  warden  or  general  superintendent. 

FIRMS'  LEDGER  (Form  No.  6) 

The  firms'  ledger  is  to  contain  the  accounts  with 
firms  or  individuals  covering  all  purchases  and  indebted- 
ness incurred.  Postings  are  to  be  made  from  the  invoice 
journal  and  voucher  register.  The  postings  to  this  book 
from  the  invoice  journal  will  be  made  each  day  and  each 
invoice  posted  separately.  This  must  be  done  each  day  in 
order  to  avoid  duplication  in  payments  and  so  that  the 
accounts  can  be  readily  looked  up.  The  postings  from 
the  voucher  register  are  to  be  made  to  the  debit  side  of 
the  account,  showing  date,  voucher  number  and  amount 
of  the  voucher. 

If   any  bill   remains   unpaid   or  not  vouchered,   the 
amount,  with  the  firm's  name,  is  to  be  shown  in  the  bal- 
ance of  outstanding  accounts,  the  total  of  which  must  outstanding 
agree  with  the  controlling  account  in  the  general  ledger.   Accounts 
A  list  is  to  be  made  of  such  outstanding  accounts  at  the 
close  of  each  month  and  total  must  agree  with  balance 
in  the  general  ledger  and  with  Bills  Holding  shown  on 
F4. 

CLOTHING  AND  INDIVIDUAL  ACCOUNTS  SECTION 

Where  relatives,  friends  and  others  are  to  pay  for 
clothing  and  other  articles  furnished  the  inmates  requisi- 
tion on  the  standard  form  of  patients'  clothing  requisi- 
tion  are  to  originate  in  the  wards.  (See  Form  No.  9.)  Section 
These  requisitions  are  to  be  made  at  regular  intervals, 
not  oftener  than  once  a  month,  except  in  extreme  cases, 
or  when  new  patients  or  inmates  enter  the  institution, 
and  in  such  cases  requisitions  should  not  be  made  oftener 
than  once  a  week. 

At  the  time  the  patient  is  received  the  clinical  clerk  Pay  or 
shall  mark  the  ward  card  as  "pay"  or  "bond"  patient. 


Institutions 
Charging  for 
Clothing 


Clothing  and 
Bonding   Act 


No    Charges 
to  Counties 


Clothing 
Requisitions 


Handling 
Cost    Burial 
Expenstes 
Transportation 


10 

Requisitions  for  "pay"  patients  are  to  be  made  out  separ- 
ately for  each  patient,  but  requisitions  covering  "non-pay" 
patients  may  be  made  out  by  issuing  one  to  cover  several 
patients.  The  procedure  outlined  in  Special  Orders  904, 
dated  Oct.  15,  1917,  is  corrected  to  read  as  follows: 

"The  following  instructions  will  be  observed  by  the 
officers  and  employes  of  the  Elgin  State  Hospital,  Kanka- 
kee  State  Hospital,  Jacksonville  State  Hospital,  Anna 
State  Hospital,  Watertown  State  Hospital,  Peoria  State 
Hospital,  Chicago  State  Hospital,  Alton  State  Hospital, 
Lincoln  State  School  and  Colony  and  Dixon  State  Colony. 
"The  accounts  necessary  to  be  kept  covering  clothing 
and  incidentals  charged  to  patients  are  to  be  handled  as 
follows : 

"Sections  15  and  16  of  the  1893  Clothing  and  Bond- 
ing Act  reads  as  follows  : 

'  'It  shall  be  the  duty  of  the  county  judge, 
at  the  time  of  each  inquest  in  lunacy,  to  .in- 
quire into  the  pecuniary  condition  of  the  person 
alleged  to  be  insane  and  that  of  the  relatives  who 
are  bound  by  law  to  maintain  him.*  *  *  * 
All  insane  persons  admitted  to  any  State  hospital 
or  asylum  for  the  insane  shall  be  maintained  and 
treated  while  in  the  institution  at  the  expense  of 
the  State,  but  the  cost  of  clothing,  transportation 
and  other  incidental  expenses,  not  constituting 
any  part  of  the  maintenance  or  treatment,  shall 
be  defrayed  at  their  own  expense  or  that  of  the 
County  from  which  they  were  admitted.' 
"Counties  have  been  released  from  paying  bills  ren- 
dered by  hospitals  for  the  insane  and  no  charges  are  to  be 
made  against  them. 

"Requisitions  for  clothing  shall  originate  in  the  wards 
of  the  hospital,  in  the  customary  manner,  at  regular  in- 
tervals. At  the  time  clothing  is  issued  to  bonded  patients 
a  requisition  shall  be  made,  on  a  printed  form,  attached 
herewith.  (See  Form  No.  8.)  The  storekeeper  or  book- 
keeper will  make  statement  in  triplicate  on  Form  No.  9. 
"The  original  and  duplicate  shall  be  sent  to  the  of- 
fice of  the  chief  clerk,  and  they  shall  show  number, 
amount,  cost  and  a  charge  to  cover  cost  of  handling  of 
ten  per  cent.  Charges  for  items  not  issued  from  the 
store  are,  also,  to  be  made  to  these  accounts.  A  flat 
charge  is  to  be  made  for  mending  and  repairs  to  clothing 
and  shoes  at  the  rate  of  $1.00  quarterly  or  $2.00  semi- 
annually.  Inmates  in  the  institutions  for  a  fractional 
part  of  the  period  are  only  to  be  charged  proportionately. 
Inmates'  accounts  are,  also,  to  be  charged  with  transpor- 
tation, extra  dentist  bills,  burial  expenses,  etc. 


11 


"A  ledger  account  is  to  be  opened  only  with  each 
bonded  or  pay  patient. 

"The  statements  issued  by  the  storekeeper  are  to  be 
numbered  consecutively  and  posted  to  the  ledger  by  date, 
number  and  amount.  The  original  copies  are  to  be  filed 
numerically  and  duplicates  mailed  quarterly  as  itemized 
statements. 

"The  copy  mailed  should  not  show  cost  of  handling 
as  a  separate  item.  One  amount  shown  to  include  both 
charges  on  each  item.  A  loose  leaf  ledger  is  recom- 
mended, with  sheets  ruled  with  columns  for  date,  ex- 
planatory data  (about  one  inch),  folio,  debit,  credit  and 
balance  sheets  to  be  of  about  9  x  12  dimension,  with 
vertical  dividing  line  in  center  and  only  one  patient's  name 
on  each  sheet  for  convenience  in  arranging  sheets  for  in- 
dexing and  transferring.  (See  Ledger  Form  No.  7.) 

"A  controlling  account  shall  be  opened  in  the  general 
ledger  for  the  clothing  ledger  and  a  trial  balance  shall 
be  drawn  from  the  latter  quarterly,  showing  their  agree- 
ment. Credits  other  than  cash  on  clothing  ledger  must 
be  supported  by  a  voucher  on  Form  No.  11,  certified  to 
by  the  chief  clerk  and  approved  by  the  reimbursing  in- 
vestigator. The  details  of  debits  and  credits  must  be 
maintained  in  an  available  manner  for  verification  at  any 
time. 

"Journal  entries  will  be  made  covering  the  clothing- 
accounts  in  the  general  journal  by  listing  clothing  requisi- 
tion statements,  giving  date,  number  and  amount,  and 
making  the  total  at  the  end  of  the  period,  showing  the 
total  value  of  the  articles  which  will  be  charged  to  the 
individual  or  County  ledger.  The  corresponding  credit 
will  be  made  to  the  departments  furnishing  the  articles 
and  to  an  account  to  be  known  as  'Cost  of  Handling/ 

"Individual  postings  to  the  clothing  accounts  are  to 
be  made  direct  from  the  requisitions  to  the  clothing  ledger 
and  the  ledger  account  must  show  the  requisition  number. 
The  postings  to  the  individual  ledger  account  are  to  be 
made  from  the  total  amount  of  the  requisition  and  not 
by  item.  The  cost  for  handling  the  goods  is  not  to  be 
credited  to  the  account  kept  with  the  storekeeper. 

"Credits  to  controlling  account  will  be  made  of  cash 
and  approved  voucher  credits. 

"Samples  for  guidance  in  preparation  of  forms  for 
requisitions,  ledger  sheets  and  vouchers  for  credits  other 
than  cash  are  given  and  are  made  a  part  of  this  order. 
(See  Forms  No.  9,  7  and  11  respectively.)" 

In  the  event  that  clothing  or  other  articles  are  fur- 
nished from  the  sewing  room  or  other  department,  then 
that  department  is  to  be  treated  just  the  same  as  the 


Ledger 


Mailing 
Statements 


Loose  Leaf 
Ledger 


Controlling 
Account 


Journal 
Entries 


Postings 


Approved 
Credits 


Form 
Samples 


Information 
to  General 
Bookkeeper 


Industrial 
Section 


Cost  System 


Controlling 
Accounts 


Industrial 
Books 


Accounts 


Titles    of 

Ledger 

Accounts 


12 

storekeeper,  and  the  department  will  furnish  the  general 
bookkeeper  kill  information,  so  that  he  may  keep  account 
of  the  articles  manufactured  and  the  cost  of  handling. 

INDUSTRIAL  ACTIVITIES 

The  institutional  divisions  having  industrial  activities 
will  adopt  the  manufacturing  cost  system  herein  out- 
lined. The  purpose  of  this  system  is  to  keep  a  cost  record 
of  each  kind  of  article  manufactured,  to  be  able  to  main- 
tain a  proper  selling  price  over  the  cost  of  production, 
and  to  maintain  in  the  general  office  of  the  institution 
controlling  accounts  for  these  operations,  which  should  at 
any  period  show  a  true  condition  of  factory  operations 
without  the  taking  of  a  physical  inventory.  The  books 
in  the  general  office  should  approximately  agree  with  a 
physical  inventory. 

Books  to  be  kept  in  addition  to  general  books  are  : 

1.  Operating  Ledger,  Form  No.  5. 

2.  Sales  Ledger  (customers),  Form  No.  6. 

3.  Sales  Journal   for  each  department    (or  in- 

voice book),  Form  No.  12. 

The  department  accounts  to  be  kept  in  the  general 
ledger  are : 

Plant  and  Equipment. 

Depreciation  Reserve. 

Manufactoring  Account. 

Finished  Stock. 

Overhead  Expense. 

Cost  of  Sales. 

Sales. 

Returned  Goods. 

Allowances  on  Sales. 

Operating  Account. 

Labor  Earned. 

"Plant  and  Equipment,"  representing  appraised  value 
of  all  machinery  and  equipment. 

"Depreciation  Reserve,"  representing  a  percentage  of 
depreciation  charged  cff  in  the  operating  expenses  as  part 
of  the  production  costs  and  as  a  credit  to  Depreciation 
Reserve. 

"Manufacturing  Account,"  representing  the  debits 
of  all  materials  purchased  and  the  credits  of  materials 
used  in  the  manufactured  article.  To  this  account  is 
charged  the  value  of  raw  material  on  hand,  as  well  as  the 
labor  and  material  value  of  partially  finished  stock  or 
work  in  progress  at  time  of  taking  inventory.  Further 
charges  will  be  made  to  this  account  monthly  as  follows : 
For  the  value  of  materials  purchased  during  the  month 


13 

as  shown  by  the  total  of  the  Manufacturing  Account  col- 
umn for  each  department  in  the  invoice  journal. 

"Finished  Stock."  To  this  account  is  charged  at  the 
manufacturing  cost  (material  and  labor)  the  value  of  all 
finished  stock  on  hand,  ready  for  shipment  at  the  time  of 
taking  the  inventory. 

Further  charges  will  be  made  to  the  above  account 
monthly,  representing  the  factory  cost  (materials  and 
labor  values)  of  all  finished  stock  produced.  At  the  close 
of  the  month  each  department  will  render  to  the  general 
office  a  report  of  all  goods  manufactured  during  the 
month,  made  out  in  detail,  showing  the  number  of  pieces 
of  each  kind  of  article  manufactured,  the  amount  of  ma- 
terial, the  amount  of  labor  and  the  rate  for  each  finished 
article  at  the  manufacturing  cost  (material  and  labor) 
and  the  total  extension. 

The  total  of  this  extension  column  will  be  charged  to 
finished  stock  and  the  totals  of  the  material  and  labor  col- 
umns will  be  credited  to  manufacturing  account  and  labor 
earned  respectively.  (See  Form  No.  29.)  The  sum 
so  charged  by  journal  entry  will  be  credited  to  Manufac- 
turing Account  for  the  value  of  material  used  and  to  the 
Labor  Earned  Account  for  labor  at  the  rate  of  fifty  cents 
a  day  per  each  man.  Further  charges  will  be  made  to  the 
above  account  at  the  manufacturing  cost  (material  and  Titles  of 
labor)  for  the  value  of  all  goods  returned  in  a  salable  con-  Ledger 
dition.  The  sum  so  charged  will  be  credited  to  the  Cost  * 
of  Sale.  Account.  The  information  necessary  to  make 
the  above  charge  and  credit  will  be  obtained  from  a  re- 
capitulation of  the  cost  of  each  article  so  returned  as  en- 
tered on  the  office  copy  of  the  credit  memoranda.  Credit 
to  this  account  will  be  made  monthly,  representing  the 
material  and  labor  costs  of  all  shipments  made  to  cus- 
tomers. The  sum  so  credited  will  be  charged  to  the  Cost 
of  Sales  Account.  The  information  necessary  to  make 
the  above  charge  and  credit  will  be  obtained  from  the  re- 
capitulation of  the  costs  of  each  article  shipped  as  en- 
tered on  the  office  copy  of  the  invoices  rendered  to  cus- 
tomers. As  each  invoice  is  prepared  the  original  will  be 
forwarded  to  the  customer  and  the  duplicate,  or  carbon 
copy,  is  retained  in  the  invoice  book.  On  the  duplicate 
opposite  each  item  will  be  recorded  the  manufacturing 
cost  thereof.  This  information  will  be  obtained  from  a 
recapitulation  of  the  manufacturing  cost  sheets  estab- 
lished, showing  the  estimated  material  and  labor  cost  of 
each  article  produced.  These  estimates  are  compiled  by 
the  heads  of  the  different  industrial  departments.  (See 
Form  No.  13.) 

"Overhead  Expense."     To  this  account  is  charged 


14 

at  the  time  of  taking  the  inventory  the  amount  of  over- 
head expense"  or  burden  applicable  to  the  partially  finished 
stock  or  work  in  progress  and  then  finished  stock  on  hand 
ready  for  shipment.  The  information  necessary  to  make 
this  charge  is  obtained  from  applying  the  percentage  esti- 
mated to  be  sufficient  to  cover  the  overhead  expense  to 
the  productive  or  convict  labor  consumed  in  the  manufac- 
ture of  each  finished  part.  No  further  charges  will  be 
made  to  this  account  during  the  year,  as  it  is  assumed 
that  there  will  be  on  hand  at  all  times  throughout  the 
year  about  as  much  work  in  progress  in  the  department 
and  about  as  much  finished  stock  therein  as  there  is  in 
the  inventory.  However,  should  the  inventory  increase 
or  decrease  to  any  extent  throughout  the  year,  then  this 
account  should  be  increased  or  decreased  by  the  same  per- 
centage. The  sum  so  charged  or  credited  should  be 
charged  or  credited  to  Loss  and  Gain  Account. 

"Cost  of  Sales."  To  this  account  is  charged  monthly 
the  labor  and  material  costs  of  all  sales  (shipments  billed) 
to  customers.  The  sum  so  charged  is  credited  to  the  Fin- 
ished Stock  Account  of  the  department.  The  information 
necessary  to  make  the  above  charge  and  credit  will  be 
obtained  from  a  recapitulation  of  the  cost  of  each  ship- 
ment as  recorded  on  the  duplicate  copies  of  each  invoice 

Led|er0f  as  previously  described. 

Accounts  "Sales."     To  this  account  is  credited  monthly  the 

total  sales  of  the  department.  This  is  obtained  from  a 
recapitulation  of  the  sales  record  or  book  of  duplicate  in- 
voices of  shipments  to  customers.  In  cases,  where  goods 
are  sold  delivered  this  account  is  charged  the  amount  of 
the  freight  on  the  shipment.  This  charge  is  made  through 
the  invoice  journal  when  the  freight  bill  has  been  audited 
and  passed  for  payment.  The  total  sales  are  charged  to 
the  Accounts  Receivable  Account  in  the  general  ledger, 
which  is  the  controlling  account  of  the  accounts  receivable 
or  customers'  ledger.  Charges  to  the  customers'  accounts 
will  be  made  direct  from  the  duplicate  copy  of  each  in- 
voice (Form  No.  12.) 

"Returned  Goods."  To  this  account  is  charged 
monthly,  at  the  sale  price,  the  value  of  all  goods  returned 
by  customers.  The  sum  so  charged  is  credited  to  the 
Accounts  Receivable  Account  in  the  general  ledger  and 
to  the  respective  customers'  account  in  the  accounts  re- 
ceivable ledger.  The  information  necessary  to  make  this 
charge  and  credit  will  be  obtained  from  a  recapitulation 
of  the  total  credit  memoranda  issued  in  respect  to  re- 
turned goods,  applicable  to  the  department  at  the  selling 
price.  (Form  No.  14.) 

"Allowances   on    Sales."     To   this   account   will   be 


15 


charged  monthly  the  total  allowance  made  to  customers 
in  respect  to  damaged  goods,  etc.     The  sum  so  charged 
will  be  credited  in  the  general  ledger  to  Accounts  Re-  Titles  of 
ceivable  Account,  and  also  credited  to  the  respective  cus-  Accounts 
tomer's   account  in   the   sales   ledger.      The   information 
necessary  to  make  the  above  charge  and  credit  will  be  ob- 
tained from  the  recapitulation  of  the  credit  memoranda 
issued  for  allowance  made  to  customers.     (Form  No.  14.) 
"Operating  Account."     This  account  represents  the 
total  operating  expenses  of  the  department.    The  charges 
are  made  monthly  from  the  invoice  journal  and  represent 
the  total  distribution  to  the  department.     The  above  ac- 
count controls  the  operating  ledger,  in  which  the  details   Ledger1"8 
are  kept,  which  will  be  classified  as  follows : 

Salaries  of  Employes 1 

Maintenance  of  Machinery  and  Equipment.     2 

Operating  Supplies   3 

Light,  Heat  and  Power 4 

Etc., 

Etc.,  

The  different  departments  wrill  use  a  key  letter  to 
properly  designate  them  as  follows  : 

Furniture  Department   "A" 

Reed  and  Rattan  Department "B"  ' 

Shoe  Department "C" 

Etc., 

The  details  of  expense  will  be  by  number,  as  follows 


Key   Letters 


DR.    "A" 


FURNITURE   DEPARTMENT 


Salaries  of 
employes 
Maintenance 
item 

Waste,   sand- 
paper,  etc., 
supplies 


Footing  posted 
to  controlling 
account  in 
General   Ledger 


Manufacturing 

A'cct 

Operating 

Folio 

Materials 

No. 

Accounts 

i 

250.00 

182 

2 

7-50 

184 

3 

8..  oo 

188 

These   items 
posted  in  detail 
in   Operating 
Ledger 


265-SO 


16 

.     STATEMENT  OF  OPERATIONS 

A  statement  of  the  department  operations  or  profit 
and  loss  and  income  at  the  close  of  each  month  is  compiled 
by  taking  the  balances  of  the  accounts  affecting  profit  and 
loss  from  the  ledgers,  as  follows : 

Sales $ 

Less:    Returns  ar.<d  allowances.. 


Net  sales '. $ 

Cost  of  Sales : 

Material  and  labor  . 


Gross  profit $ 

Operating  Expenses : 

Salaries  of  employes  $ 

statement  Maintenance     of     machinery     and 


equipment    

Operating  supplies  .  .  . 
Light,  heat  and  power 


Total  operating  expenses $ 

Net  profit  or  loss  on  operations.  .'.$ 
Add: 

Labor  earned    .  .  .$ 


Total  profit  or  loss 
Discount  earned  . 


Total  income  for  the  period.  .$ 

This  statement  will  be  compiled  at  the  close  of  each 
month  and  will  show  the  cumulative  result  of  operations 
by  departments  from  the  time  of  last  closing  the  books ; 
the  monthly  result  will  be  shown  by  deducting  from  the 
figures  at  the  close  of  the  month  the  figures  of  the  pre- 
vious month. 

At  the  end  of  the  year,  on  September  30th,  the  ac- 
counts comprising  the  operating  statement  are  closed  and 
carried  to  Loss  and  Gain  Account.    A  physical  inventory 
inventor  wil1  be  taken  m  eacl1  department  on  September  30th  of 

each  year  and  classified  to  conform  with  the  accounts  as 
carried  in  the  general  ledger,  as  follows : 

Manufacturing  Account. 

Finished  Stock. 

Overhead  Expense. 


17 


The  Manufacturing  Account  includes  the  value  of 
the  raw  materials  on  hand,  as  well  as  the  labor  and  ma- 
terial value  of  partially  finished  stock  in  work  or  progress 
at  the  time  of  taking  inventory. 

The  Finished  Stock  includes  all  finished  stock  on 
hand  ready  for  shipment  at  the  time  of  taking  the  inven- 
tory at  manufacturing  cost  (labor  and  material). 

The  Overhead  Expense  includes  the  amount  of  over- 
head applicable  to  the  finished  stock  and  also  unfinished 
stock  or  work  in  progress.  In  order  to  arrive  at  this  over- 
head expense  it  will  be  necessary  to  apply  estimated  per- 
centages to  the  value  of  the  productive  or  convict  labor 
used  in  the  production  of  the  finished  stock  on  hand  and 
the  partially  finished  stock  at  the  time  of  taking  the  inven- 
tory. 

Any  differences  between  the  physical  inventories  and 
the  book  accounts  should  be  adjusted  through  Loss  and 
Gain,  in  order  to  place  them  in  agreement.  They  should, 
however,  be  approximately  in  agreement,  provided  the 
inventories  are  accurately  taken. 

The  Overhead  Expense  would,  however,  differ  in  the 
same  ratio  as  the  value  of  the  finished  stock  and  partially 
finished  stock  on  hand  at  the  beginning  would  differ  from 
that  on  hand  at  the  close  of  the  year. 

After  closing  all  operating  accounts  affecting  loss 
and  gain  the  remaining  accounts  will  represent  the  assets 
and  liabilities  of  the  different  departments  and  will  reveal 
the  financial  standing  of  the  industrial  departments  of  the 
institution. 

FARM,  GARDEN  AND  DAIRY  SECTION 

The  accounts  for  this  section  are  to  be  kept  in  the 
general  books  of  the  institution  division.     Separate  books 
will  not  be  required.    The  titles  of  the  accounts  are  to  be  Farm 
as  follows : 

Farm  and  Garden. 

Dairy. 

Hogs. 

Poultry. 

An  inventory  is  to  be  made  of  the  property  under  the 
control  of  these  four  departments  as  of  September  30th  of 
each  year.  The  opening  entry  on  the  Journal  and  the 
Farm  Ledger  Accounts  will  be  as  indicated  on  Form  No. 
75.  In  order  that  the  bookkeeper  may  have  full  informa- 
tion, reports  from  these  four  departments  will  be  made  to 
him  on  the  first  day  of  each  month  by  the  head  of  the  de- 
partment, showing  the  amount  of  produce  furnished  the 
different  departments.  (See  Form  No.  16.) 


Garden    and 

Dairy 

Section 


Inventory 


18 


Reports  fo 

Products 

furnished 


Poultry 
Account 


Transfers 
Teams 


Invoices 


Tabulations 


Charges  other 
than  Store- 
keeper's 


Storekeeper's 
Section 


Requisitions 


Invoice 
Record 


Where  the  farm  products  do  not  go  directly  to  the 
storeroom  the  head  of  each  department  is  to  report  this 
information  to  the  general  bookkeeper.  For  instance,  if 
milk  is  delivered  direct  to  the  kitchens  from  the  dairy, 
whoever  is  in  charge  of  the  kitchen  must  report  this  infor- 
mation to  the  general  office. 

The  poultry  account  is  only  to  be  kept  by  those  in- 
stitution divisions  regularly  employing  a  poultryman.  All 
farm  accounts  are  to  be  debited  with  everything  that  is 
purchased  or  transferred  to  them  from  other  institution 
divisions  and  credited  with  all  produce  delivered  by  them 
to  the  institution  or  transferred  to  other  institutions. 

Where  teams  are  not  in  charge  of  the  head  farmer 
and  are  used  on  the  farm  a  uniform  charge  will  be  made 
by  the  department  controlling  the  teams  and  the  farm 
charged  with  the  total  time  at  the  end  of  each  month. 

The  head  farmer,  dairyman,  poultryman,  or  whoever 
is  in  charge  of  the  department  will  prepare  an  invoice  in 
duplicate  daily,  of  supplies  furnished  to  other  depart- 
ments. This  is  to  be  receipted  by  whoever  receives  the 
supplies.  (This  will  be  on  Form  No.  17.)  Invoices  are  to 
be  turned  into  the  chief  clerk  of  the  institution  division 
daily  and  tabulated  prices  are  to  be  fixed  daily  by  the 
chief  clerk  at  prevailing  market  rates.  To  this  tabulation 
is  to  be  attached  the  receipted  invoices  from  the  depart- 
ments receiving  the  produce. 

Charges  to  the  different  farm  departments  will  be 
made  from  the  invoice  journal  where  supplies  do  not  go 
through  the  store,  and  from  the  monthly  report  of  the 
storekeeper  where  they  do  go  through  the  store.  Trans- 
fers from  one  department  to  another  within  the  institution 
will  be  made  by  journal  entry. 

Each  farm  account  must  actually  show  whether 
there  is  a  loss  or  gain.  All  labor  paid  for  by  the  State 
must  be  charged  to  these  accounts. 

RECEIVING  AND  ISSUING  SUPPLIES  SECTION 

The  records  to  be  kept  by  the  storekeeper  and  the 
storehouse  employes  are : 

Form  marked  "No.  8"  is  the  requisition  which  is  to 
be  distributed  among  the  officers  entitled  to  make  requisi- 
tion on  the  storeroom. 

Form  marked  "No.  18"  is  to  be  used  in  entering  in- 
voices for  goods  received  after  they  have  been  checked 
against  the  invoices  and  given  a  number,  each  entry  to 
show  date,  invoice  number,  name  and  amount.  The 
record  should  be  checked  with  the  chief  clerk  monthly. 


19 

Form  marked  "No.  19"  is  to  be  used  in  entering  items 
from  the  invoices,  under  the  name  of  article,  on  the  re- 
ceived side.  In  issuing  supplies  the  storekeeper  is  to  stock  cards 
post  the  items  from  the  requisition  to  the  form  marked 
"No.  19"  on  the  issued  side,  showing  the  date,  the  requi- 
sition number  and  the  quantity.  This  record  at  all  times 
should  show  the  supplies  on  hand. 

Form  No.  20,  "Abstract  of  Supplies  Issued  to 
— -,"  is  to  be  used  for  the  purpose  of  making 
charges  to  departments  for  supplies  issued.  The  name 
of  the  commodity  is  to  be  written  in,  in  the  space  pro- 
vided, and  the  quantity  shown  in  one  of  the  columns 
headed  "1  to  31,"  which  represents  the  day  of  the  month. 
These  quantities  are  to  be  totaled  at  the  end  of  the  month  Abstract  of 
and  amount  extended.  When  the  price  changes  a  new  supplies 
line  is  to  be  used  in  the  abstract.  See  note  on  blank.  At 
the  end  of  the  month  the  storekeeper  is  to  furnish  the 
chief  clerk  the  amount  of  charges  to  each  department  for 
credit  to  storekeeper  and  charge  to  departments.  The 
storekeeper  will  also  furnish  the  chief  clerk  the  amount 
of  charges  to  be  made  to  each  individual  kitchen  and  to 
each  officer's  or  employe's  apartment  receiving  supplies. 
The  clothing  furnished  pay-cases  is  not  to  be  duplicated 
in  the  storekeeper's  reports. 

Form  marked  "No.  21"  is  to  be  used  by  the  store-  storekeeper's 
keeper  in  reporting  the  receipts  and  issues  of  the  store  to  ReP°rt 
the  general  office. 

INMATES'  TRUST  FUND,  BEQUESTS,  AND  AMUSEMENT 
FUND  SECTION 

Controlling  accounts  for  the  inmates'  trust  fund,  all 
bequests  and  amusement  fund  will  be  kept  in  the  General 

Books.  Inmates' 

The  books  and  records  to  be  kept  in  this  section  are :  Trust  Fund 

.  Section 

1.  Autographic  machine  records  covering  all  re- 

ceipts. 

2.  Disbursement  book.     (See  Form  No.  22). 

3.  Individual    ledger,    showing   individual    ac- 

counts of  inmates.     (See  Form  No.  30). 
It  will  be  left  to  the  judgment  of  the  managing  offi- 
cer, warden  or  general  superintendent  whether  this  book 
is  to  be  in  loose  leaf  form  or  is  to  be  bound. 

CONDEMNATION  OF  UNSERVICEABLE  PROPERTY 

The  disposition  of  unserviceable  property  shall  be  condemnation 
accounted  for  on  the  books  of  the  institution  division.   of 
The  blanks  outlined  in  "General  Orders  No.  212,"  dated 
June  6,  1918,  are  to  be  used  by  each  institution  on  the 


Time  Records 


Purchase 
Requisitions 


Checks 


20 

first  of  each  month  for  the  purpose  of  condemning  un- 
serviceable property. 

When  the  order  to  dispose  of  unserviceable  property 
is  approved  by  the  Department  of  Public  Welfare  an 
entry  is  to  be  made  on  the  journal  and  posted  to  the 
proper  account.  For  instance,  if  the  loss  is  in  live  stock, 
live  stock  is  to  be  credited  and  unserviceable  property  is 
to  be  debited.  At  the  end  of  the  loss  and  gain  period  the 
balance  is  closed  in  that  account.  (The  form  for  the  order 
is  No.  23.) 

TIME  OF  OFFICERS  AND  EMPLOYES 

The  time  of  officers  and  employes  must  be  accurately 
kept.  In  order  to  do  this  a  record  must  be  made  each 
day.  Each  department  head  is  to  keep  the  time  of  the 
employes  under  his  supervision.  He  is  to  be  provided 
with  sheets  (See  Form  No.  24)  on  a  binder,  one  sheet 
for  showing  the  time  of  each  employe.  He  is  to  ascertain 
what  employes  are  on  duty  and  those  who  are  not,  and 
will  record  accordingly.  The  sheets  are  to  be  in  alpha- 
betical order. 

As  employes  leave  the  service  these  time  sheets  are 
to  be  removed  and  filed  in  the  main  office. 

At  the  end  of  the  month  the  department  heads  are 
to  return  the  time  sheets  to  the  general  office,  where  the 
time  will  be  totaled  and  posted  on  the  employe's  card  or 
loose  leaf  ledger  sheets.  (See  Form  No.  25.) 

When  the  time  sheets  have  been  totaled  the  total 
number  of  days  worked  will  be  posted  to  employe's  card 
and  extension  made.  Pay-rolls  are  to  be  made  from 
these  cards. 

When  an  employe  leaves  the  service  his  card  is  trans- 
ferred to  the  "Dead  File." 

REQUISITIONS 

In  order  that  there  may  be  a  uniform  method  of  mak- 
ing up  requisitions,  handling  authorizations  for  purchase 
and  making  up  the  reports  furnished  to  the  Finance  De- 
partment, the  instructions  contained  in  Bulletin  No.  5, 
issued  by  that  department,  will  be  observed.  This  bulletin 
is  appended  hereto. 

CHECKS 

The  form  of  check  to  be  used  for  pay-rolls  and  other 
disbursements  will  be  found  herewith  attached.  (See 
Form  No.  26.) 


21 
BOOKKEEPING  SET 

In  the  forms  of  books  and  blanks  will  be  found  a  Bookkeeping 
sample  set  of  books  showing  transactions  from  the  time  Set 
of  original  entry  until  the  accounts  are  closed  into  the 
Loss  and  Gain  Account.    This  will  explain  details. 


FORMS    OF 


BOOKS  AND   BLANKS 


25 


FORM  No.  1 

JOURNAL 


191 


Date 


Dr. 


till 


tet 


&JJ&Z 


@id~C*.j*~***1«. 


^fJ^LL 


Itfo  o 


0£CL±0 


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26 


FORM  No.  2 

NVOICE  JOURNAL 


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48 


FORM  No.  9 

Patients'  Clothing  Requisition     (Male) 

ORIGINAL 

LINCOLN  STATE  SCHOOL  <&  COLONY 
LINCOLN,  ILLINOIS                  xr. 

N 
R 
W 

(1                       ^  ^ 
am?        \Ltt*sfsS^?   £Wi<?l^t*tr3^                  COUNTY 

/ 

»gister  Number                                                                             PRIVATE 

ard                 C/    *2*^     'Tts-S-r'&t^                                   Security  Nome 

Address 

Number 

ARTICLES 

Size 

Amount 

Cost 

Ten 
per  cent 

BILLS  RENDERED: 
Undershirts 

Underdrawcrs 

i2 

Shirts                                                                   (^  J%^- 

/^ 

^ 

7* 

/ 

ft, 

/^ 

•y' 

Night  Shirts                                                        (Q-    &>*/' 

te 

/ 

/* 

/ 

rf 

<!*: 

1 

Suits                                                                     ^0,    ^  ,  5~0 

7 

^r" 

^ 

Jo 

7J^ 

Pants 

1 

Hats                                                                    &>^  /  /J  ^ 

1 

/ 

^j' 

/ 

^ 

Caps 

Handkerchiefs 

3 

Socks                                                                  ^^    ^6 

^ 

tL 

^^ 

-Suspenders 

/ 

Shoes                                                            /^    1>'ltf'l/' 

7*1* 

2: 

7^ 

£ 

if  is 

^^ 

Slippers 

Boots,  Leather 

Boots,  Rubber 

Boots,  Felt 

. 

Total 

// 

ft) 

/3 

*1 

/ 

W 

Managing  Officer, 
Received  the  above 

N 

OTE-     Ma^e  remittanr«>  Payable  to 

No.               / 

Managing  Officer,  Lincoln  State  School  &  Colony, 
.Lincoln,  Illinois 

49 


Name 
Regist 
Ward 

f    \                                           FORM  No.  9 
Ov^Mje-t--'      U>3^ls0^i^<t^-i*~/                       CC 

6 

„   ?i(Atf/  to    /<?/,? 

HINTV 

*r  >r,,m^r                                                                                    PRIVATE 

^  -2X      -^t^-r^O                                r,v 

:urity  N 

sme 

Address 

Number 

ARTICLES 

Size 

Amount 

Cost 

Ten 
per  cent 

v_ 

BILLS  RENDERED: 
Undershirts                                                             ^    ^ 

%A 

/ 

00 

.£>: 
f6 

^/ 
^f 

~y 

Underdrawcrs                                                          /^     ^/^ 

3b 

/ 

of 

3 

Shirts                                                                      <^  S'T/ 

/6" 

/ 

7o 

/ 

cT^ 

// 

1 

Night  Shirts                                                       <^  ^  ^ 

to 

<^¥ 

0<* 

Suits 

Pants 

1 

Hats                                                                      P^l.tf 

6% 

/ 

W 

/ 

/,r 

1° 

Caps 

Handkerchiefs 

3 

Socks                                                                    <£>,.<}& 

to 

// 

OTs 

i 

Suspenders                                                           /Z~)^  y  -jX 

til 

/•z/ 

03 

/ 

Shoes                                                                 ^.  rflS 

7 

I/ 

7o 

2 

/I/ 

n 

Slippers 

Boots,  Leather 

Boots,  Rubber 

/ 

Boots,  Felt                                                   ^D/  2;/£ 

3 

00 

£ 

/6 

Yj 

// 

If 

^ 

7/ 

/ 

of 

Receiv 
NOTE: 
I, 

L 

Total 

No 

^ 

Managing  Officer 

?d  the  ahnvf 

Make  remittance  Payable  to 
fanaging  Officer,  Lincoln  State  School  &  Colony, 
incoln,  Illinois 

50 


FORM  No.  10 

TRIAL  BALANCE 


NAME  OF  ACCOUNT 


MONTH 


Dr.          Cr. 


1 
1 


MONTH 


Dr. 


Cr. 


MONTH 


Dr. 


Cr. 


MONTH 


Dr.          Cr. 


FORM  No.  11 

JOURNAL  VOUCHER 


Date. 


Vouchers  for  clothing  ledger  credits  other  than  cash: 


No. 


191 


The  following  credits  are  submitted  for  approval: 


Name 


Folio  Amount 


1  certify  that  the  above  credits  are  correct  and  just  and  should  be  allowed. 


Chief  Clerk 


Reimbursing  Investigator 


FORM  No.  8 
Requisition  for  Supplies  No. 


(Name  of  Institution) 

REQUISITION 


TO  STOREKEEPER 


191 


Deliver  to . 
For 


(Department) 


ARTICLE 


When  this  requisition  is  receipted  by  the  party  in  whose 
favor  it  is  drawn  it  will  be  a  voucher  for  the  storekeeper. 


Approved; 


Managing  Officer 


Received  the  above 


TT 


51 


FORM  No.  13 

Estimate  of  Manufacturing  Cost 
INDUSTRIAL  DEPARTMENT 

ILLINOIS  STATE  PENITENTIARY 
Joliet,  111. 


Department 


Style 
Number 


Estimated  Cost  of , 


Estimated 
Cost  Each 


Name  of  Article 


Size 


Give  full  description  of  material,  with  cost  and  quantity  used,  time  required  in  each 
operation  and  cost  of  the  total  labor. 


Description  of  Material 


Quantity 


Unit 
Cost 


Cost 


Labor 


Hours 


Order  No. 
Reg.  No. 


FORM  No.  12 

Sales  Journal 
Department 

ILLINOIS  STATE  PENITENTIARY 
Joliet,  111 


No. 


191 


Sold  to 


Date 


Remarks: 


SUMMARY 
Total  Material  Cost  __ 
Total  Labor  Cost      


Total  Material  and  Labor  Cost  ...................... 

Add  %  of  Labor  Cost    .... 


Total  Estimated  Coat  . 


52 


6 

INVOICES 

FORM  No.  18 

RECORD  OF  INVOICES 

6 

Page  No. 

Date 

Invoice  No. 

Name 

Amount 

| 

- 

| 

— 

Article 

FORM  No.  19 

STOCK  CARD 

Unit 

Page 

Received 

Issued 

— 

Dt 

ite 

Invoice  No. 

<A 

an 

itj 

r 

Dt 

ite 

Reg.  No. 

Qu 

an 

ity 

D 

ate 

c 

uant 

ty 

__ 

-- 

~ 

i 

Quantity  issued  during 

month  o 

f  , 

—  191  —        Average 

Price 

Cost 

•;>•  j;:  •-:    v 

! 

- 

j 

CR1 

Department 

FORM  No.  14 

SDIT  MEMORANDA 

1C 

™ 

(Division)  Dr.          _ 

Order  No 
Invoice  I1 
Terms 

. 

To 

Cr. 

- 

k>. 

— 

Quantity 

Measure 

Style 

Description  of  Article 

_; 

[ 

53 


FUKM  NO.  li> 

FARM  AND  GARDEN,  DAIRY,  HOGS  AND 
POULTRY  ACCOUNTS 

FARM  AND  GARDEN 

LIVE  STOCK 

Colts 

3   <&    /00\™ 

Joo 

00 

Driving  Horses 

jr  <£_    /<ro\o« 

7^o 

o  o 

Work  Teams 

.7    @,   Jee^ 

2/00 

0  0 

Work  Horses 

J    &    /*•*<£ 

VS-o 

o  o 

TOTAL  VALUE  OF  HORSES 

3  <<>OO 

00 

FARM  MACHINERY 

Gasoline  Engine 

/   ^     2-OoZZ 

?-00 

^A 

Motor 

/    (S>      /  00^ 

/  o  c 

-^A 

Self-Bindcr 

1  <&-    /  fj~£° 

//£ 

0   O 

Silage  Cutter 

/     <&     /^~0°-2- 

/^ 

a  o 

Tractors,  Large 

/   <&   i°°<^ 

<Joo 

00^ 

Tractors,  Small 

1/  (&    3-5~o^ 

7  oo 

O  0 

Wagons 

/O    <Q       ~3~0^ 

\^oo 

0  o 

Other  Items  (Give  List) 

T^Ooo 

0^0 

TOTAL  VALUE  IMPLEMENTS, 

HARNESS,  ETC. 

?73f 

0    0 
N 

FARM  AND  GARDEN 

PRODUCTS 

Bran 

St^  &  tfo^. 

^00 

o  o 

Corn 

Soo  4~<£.   /^ 

(poo 

a  o 

Hay 

S~o  'faiA.     Q-   /&  — 

^5~oo 

o_o 

Oats 

3oo£t**  (&,      .1° 

^10 

o  o 

Onions 

J>~o    /.     ^      .fo 

^0 

11 

Potatoes 

3  oo  «    (g    /££ 

3oo 

a  o 

Straw 

>3~Q't<r*-  (Q.     ^  — 

3  oo 

0  0 

Seeds 

/  0  0 

40 

Other  Items  (Give  List) 

/  >oo 

0  0 

TOTAL  VALUE  SUPPLIES 

3^o 

O  0 

DAIRY 

Bulls 

I/  (&.      1^&  O  2f 

^00 

**_ 

Cows,  Dry  and   in  Milk 

+0   £      /00?2. 

tf  O  0  0 

0  o 

Calves,  Under  6  Months 

T,0  (^     r^<¥ 

J~&0 

oo 

2-  Year-Old  Steers  and  Heifers 

1  0    (^       Jtot* 

$00 

If 

Yearling  Steers  and  Heifers 

J5(Q,     4o°-L 

d)  O  O 

O  o 

TOTAL  DAIRY  CATTLE 

(0300 

00 

54 


FORM  No.  15 


DAIRY  (CONTINUED) 

Alfalfa  Hay 

J~C  ^i&W-! 

/  O  o  O 

0  • 

Bran 

*~  "      &  Jo  '-5 

**e 

O  0 

Corn  and  Oats,  Ground 

foo#  Qfo'S- 

^  00 

<yo_ 

Clover  Hay 

J-o  tfu.  @  /*  — 

^TOO 

*^- 

Calf  Meal 

2/  «     ^   /^'€£ 

to 

0_0_ 

Oil  Meal 

/     »      &    (fO°Ji 

bo 

00 

Silage 

to  "    (&     6^ 

/  ^0 

*± 

Straw 

-$~O  "    (&,      a   — 

¥00 

00 

/?  /I      *                      *     0  0 

t   . 

00 

Salt 

C  ItSvCt-G)      k"  •— 

/  (ff 

TOTAL  STOCK    FEED 

WK 

e  o 

HOGS 

Brood  Sows 

ro  (&    70°-*- 

/  ¥00 

oo 

Boars 

T4L     ^0°^ 

fo 

o  e 

Fall  Shoats 

bo<^   ><?  — 

1  T^oo 

^£ 

Spring  Pigs 

/oo@_     6  — 

(0  OO 

0» 

TOTAL  HOGS 

w 

00 

POULTRY 

Ducks 

3-0  Q.      1  — 

-yo 

0_o 

Geese 

j-o^    3^ 

/J'o 

t£- 

Goslings 

/oo  <&     /t* 

/  O  0 

oo 

Hens 

3'CO  <*.       /-& 

7J~o 

o  o 

Roosters 

Jo  e     3°-± 

<fo 

O  0 

Spring  Chicks 

/ooo&      S-° 

^00 

o  o 

TOTAL  POULTRY 

/(o/O 

Oo 

TOTAL  INVENTORY 

<wn*  / 

0_0 

K"l(,l 

if 

^3       <?C*sG/(Sl*sfr^>i^ 

^0* 

jL4L^^~i^<&(^~<-i 

^yvtt- 

55 


To  Poultry 

For  Supplies  Delivered  as  Follows ; 

===== 
Amount 


56 


FORM  No.  16 

REPORT  OF  FARM  PRODUCE  FURNISHED 

191  ___ 


______  Department 


By. 


To  Hogs 
For  Supplies  Delivered  as  Follows: 


Fresh  Pork,  Ibs. 


Livers  and  Hearts,  Ibs. . 
Soap  Grease,  Ibs 


To  Farm  and  Garden 

For  Supplies  Delivered  as  Follows : 

Amount 
Alfalfa,  tons 

Apples,  bu. 
Beans,  bu. 
Beets,  bu. 
Blackberries,  qts. 
Cabbage,  Ibs. 
Chard,  bu. 
Cherries,  qts. 
Currants,  qts. 
Cucumbers,  ba. 
Cauliflower,  bu. 
Celery,  bunches 
Clover,  tens 
Eggs,  doz. 
Gooseberries,  qts. 
Lettuce,  bu. 
Mangoes,  tons 
Potatoes,  bu. 
Peas,  bu. 
Pears,  bu. 
Poultry,  Ibs. 
Raspberries,  qts. 
Rye,  bu. 
Spinach,  bu. 
Straw,  tons 
Silage,  tons 
Sweet  Potatoes,  bu. 
Sweet  Corn,  bu. 
Timothy,  bu. 
Turnips,  bu. 
Tomatoes,  bu. 
Wheat,  bu, 


Dr. 


Price 


Cr. 
Cost 


FORM  No.  17 

REPORT  OF  HOGS  FURNISHED 


Department 


Dr. 


Cr. 


Amount 


Price 


Cost 


Received  the  above, 


Head  of  Department 


FORM  No.  17 

REPORT  OF  DAIRY 


.  Department 


Dr. 


To  Dairy 

For  Supplies  Delivered  as  Follows : 


Cr. 


Butter,  Ibs. 
Milk,  lbs._ 


Buttermilk,  Ibs.. 

Beef.  Ibs 

Veal,  Ibs 

Hides,  Ibs 


Amount 


Price 


Cost 


Received  the  above, 


Head  of  Department 


57 


58 


STATE  OF  ILLINOIS                     FORM  No.  22                        DEPARTMENT   OF   PUBLIC 
TRUST  FUND  DISBURSEMENT  BOOK                     No 

WELFARE. 

SOLDIERS'  WIDOWS'  HOME  OF  ILLINOIS 

WILMINGTON,  ILLINOIS 
TRUST  FUND  ACCOUNT  FOR  THE  MONTH  OF    (L^.^^.^ 
^"^J^^T'                         DISBURSEMENTS                         (J                  V 

_        191  Jt 

DATE 

PAID  TO 

PURPOSE 

REC'D  BY                                                T  Vr^ 
ORCHECK         CHARGE  TO 
NO.                                                  FOLIC 

n    1~~~~     "~ 

J  AMOUNT 

m 

££ 

JL£&*x  f  J+z^, 

/\Js&~yi^& 

^^^.  /t-z^s^.        /tf 

3 

Q 

C,a^     '     f 

/%&*-£<>*'&•  nz~ 

ftl/lsf  ,        l/-***i-4                             T^-J 

/  £3 

2£ 

'fotst^^fa^tf*^ 

C^t^iC 

>^t      /^f^^^X      /^^ 

/  ^»^ 

Si                    •              •                                            ^^~^- 

^/I^^Cd^,    y-'  (2^  , 

<^s&<^^ 

c  ^ 

fpt/lrf*  ;    $~#h&f$~&         /  ^*7 

^ 

«          : 

;;^3(-V;*t3iW.<H^. 

sZ/£/li2        s}f~$L  £t  t\**~*\s          3*j 

/  '  £~6 

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.,        I     *js       ,. 

"       j     - 

™—  —  ~~  —  ~  —  ~^—  •  —  -  —  * 

__j^HFMS 

— 

RECEIPTS               STORI 

FORM  No.  21 

KEEPER'S  REPORT          ISSTJES 

- 

— 

Account  of 
Invoices 
Farm          7£0'*1^7^€  <&  /7fv 
Tailor  Shop       ^oJ**Xs    @,    (t,£° 
Sewing  Room   %Q  o  ^A.'iM^U  <2l-    .3  d> 

/7f 

/j<? 

Administration 
fO            Bakery 
P  O           Officers'  Kitchen 
3  <?           General  Kitchen                                  / 
?<?           Quarters 
Wards                                                    7 

^/  J7  - 
>^.sH^  - 
J>7  7/  i 

*fJ'7?  : 

7f  ^>'l 

/^f  ^3  __ 

— 

Total 

f<?/7  ^ 

?<?                                                      Total           ^ 

^ff|>/ 

TOTAL  DISBURSEMENTS    {or  Am 
BALANCE  DUE  INMATES  LAST   REPORT 
RECEIPTS  (AUTOGRAPHIC  NO,  /  d£  To  /'j 
BALANCE  DUE  INM/ 

ount  Forwarded) 

i:   7  i?  ."?  f.  A"6 

j^H 

"J     INCLj  TRANSMITTED      ;|     ~TZ~T, 
HEREWITH 
LTES 

TOTAL          !!//Yf,s3> 

IjS: 

DATR  OF  LAST  TRIAL  BALANCE,  TRUST  FUND  LEDGER  fy^  f//f  } 

CONDmON    c^  /L«jL~~-<^  . 

u                       ,j 

Send  carbon  copv  monthly  to  Department  of  Public  Welfare  as  trust  fund  voucher, 
together  with  triplicate  receipt  roll  from  Autographic  Register. 

59 


De 
To 

C   Jl                                              FORM 

ORDER  TO  DISPOSE  OF  UNSEI 
ORIG 

STATE  OF 

No.  23                                              C  J 
No. 

*VK 
[NAL 

IL 

E 

E 

,EABLE  STATE  PROPERTY 

LINOIS 

ivision  of 

>afp 

You  are  hereby  appointed  Surveying  Officer  to  appraise  and  recommend  the  disposition  of  the  following 
described  personal  property: 

No. 

ARTICLES   AND 
DESCRIPTION 

Each 

Inventory 
Value 

No. 

ARTICLES  AND 
DESCRIPTION 

Each 

Inventory 
Value 

Amount  For'd. 

Total  Amt. 

Head  of  Division 
Relative  to  the  above  described  property,  I  make  the  following  recommendation. 

Surveying  Officer 
The  above  recommendation  of  the  Surveying  Officer  approved: 

• 

Head  of  Division 

Director  of 

60 


Name 

FORM  No.  24 

Time  Sheet 
KANKAKEE  STATE  HOSPITAL 

EMPLOYEES 

Entered  Service                                     Occupation 

—  ')Re8$dent  Address 
Department 

Street 

City 

County 

Left  Service 

Rate 

Change  in  Rate  Due 

Amount 

Reason  for  Leaving^ 

Commutation 

191 

••§ 

1 

6 

ii 

ill  II 

d  fc 

<    w 

191 

| 

1 

1 

1 

\ 

'5  g  5  g  §  i 

•ijj  s  ^  g  : 

II 

1 

1 

2 

2 

3 

3 

..••:#-: 

il 

4 

: 

-1          '          '           '       •'•       '"I"       '           '                      1      'I           II              :•!•••<           >          1       -|           |           |            [          |           |           | 

FORM  No.  25 

EMPLOYEES  TIME  RECORD 
£                                                   KANKAKEE  STATE  HOSPITAL 
££^5^"-                            -Entered  Sen^      Occupation 

1      *        I 

t| 

Department 
Rate. 

otreet                               ^  fry 
Left  Servir* 
Change  in  Rate  Due 

County  

Amount                          I 

MONTH" 

D«y«  Worked 

Hate 

Day  or  Month  I     A] 

—        — 
nount 

Coi 

i. 

nmutation 

DEC.    ~ 
JAN. 

APR. 

— 

OCT. 
NOV. 
DEC. 

—  .  — 

1  
•  

i 

JUNS 

"JULY 

AUG. 
SEPT. 

Total 

" 

1  _ 
39 

- 

-    = 

—  -  •— 


~        = 

=====  
' 

=    =    —  — 

'*?"    (. 

^j             •»• 

MAY 
JUNE 

AUG. 
SEPT. 

Total 

l«s>cf 

FT~ 

-~ 

===== 

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mmm 

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-^ 

—  

=====  =-— 
' 

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30 

^ 

30 

j 

31 

i 

31 

Time 

Time 

_/~NAmt. 

1 

Anat. 

1 

*^***X-  sl^fa^^JL^d^    -4f~L^      Signature  of  Employee 

^- 

<l<£^LfA.-Li 

^,v- 

V^M^, 

61 


FORM  No.  30 

INDIVIDUAL  LEDGER 

iif 

r—^ 

~~\       •  .' 

'        .     -                                                  !      i!                 ij    if  •             1 

^MM-  ','•:,,:   i      m,  :      ;.  ij       i  | 

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TT^ 

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E 

•>.  :  y 

— 

V|   _          I  I, 

"  i 

!• 

1           -  :i  : 

f       1:V 

i 

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f       1 

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111 

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1      i    ^ 

:  ; 
IJ      [J.j 

; 

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:'     !             SWTf 

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IS 

'-:-'::  I-'  '•.•,.:•:    -H"   --I;  '    :    'v    j 

:-'  i                  i     !i"~l 

— 

FORM  No.  27 
OFFICIAL  RECEIPT  —  MISCELLANEOUS 

±L 

STATE  OF  ILLINOIS                   Na       927698 

191                   ^ 

THE  EHSPARTMENT  OF  PUBLIC  WELFARE 

0              ILLINOIS  STATE  PENITENTIARY 

M*»    "1 

//                   100     Dollars 

1—  3 

jn                                        Give  Weights,  Quantities  and  Description  of  all  Articles  Sold 
j-j  H                                                                                                                                                                                     Warden 

H  21     t 

Authorized  Agent 

M  OU 

O          Farm  Products 

Rags  and  Junk 

Hides  and  Tallow 

Articles  Manufactured 

Live  Stock 

Other  Sources 

The  Authorized  Agent  Must  Deliver  Receipt  to  Payee  in  Person  or  by  Mail. 
No  State  Property  Can  Legally  Be  Sold  to  Any  Officer  or  Employee  of  Any  State  Institution 

PAYROLL  CHECK 


FORM  No,i« 
STATE  OF  ILLINOIS 


NO, 


PAY  TO  TH£ 

ORDER  OF 


THE  DEPARTMENT  OF  PUBLIC  WELFARE 

LINCOLN 


1 


__  DOLLARS 


LINCOLN  STATE  BANK                    \            THE  UPKJOLN  STATE  SCHOOL  AND  CCLC'I^I 
LINCOLN,  ILL.     j    BY 


63 


STATE  OF  ILLINOIS 
DEPARTMENT  OF  FINANCE 

BULLETIN  No.  5          October  1,  1918 

Superseding  and  cancelling  all  conflicting  instructions 
in  former  Bulletins. 

Procedure  to  be  followed  in  the  actual  work  of  hand- 
ling the  following : 

Abbreviations  will  be  used 
NAMES  in  the  Bulletin  as 

follows : 

Requisition Req.  —  Form  F  5 

Authorization Auth. 

Purchase  Order .P.  O.  —  Form  F  6  Names  and 

Order  for  Delivery O.  F.  D.  —  Form  F  7 

Invoice Inv. 

Voucher Vo.  —  Form  F  9-10 

Schedule Sch.  —  Form  F  11 

Bulletins  heretofore  issued  by  this  Department  gave 
instructions  as  to  above,  but  it  appears  that  more  simpli- 
fied handling  can  be  followed. 

1st. — To  insure  uniform  procedure  everywhere  as 
far  as  this  part  of  the  clerical  work  is  concerned. 

2nd. — To  reduce  the  work  now  being  done  and  do 
away  with  handling  of  various  kinds  of  papers  when  only 
one  or  two  are  necessary. 

REQUISITIONS  (Form  F-5) 

These  are  requests  for  supplies  and  materials, 
and  should  be  made  out  for  a  period  of  one  month  or 
more,  and  in  charitable  or  penal  divisions  should  be 
made  out  for  three  months  in  advance,  in  order  that  the 
superintendent  of  purchases  and  supplies  may  buy  from 
bids,  as  provided  by  law.  No  division  should  send  in  Req.  3  mo. 
daily  or  even  weekly  requisitions  unless  for  unforseen 
needs  or  in  case  of  accident  and  when  unavoidable. 
One  division  sent  to  their  department  office  twenty-one 
requisitions  in  triplicate,  each  one  bearing  the  same  date 
and  naming  the  same  fund.  One  requisition,  with  list  of 
items  attached,  would  have  been  sufficient  and  would  have 
served  the  purpose,  saving  sixty  sheets  of  the  printed 
form,  besides  reducing  the  shipping  weight,  and  would 
have  made  considerably  less  work  for  the  division  and  all 
others  concerned. 


64 


Page 

guarterly 
eq. 


Assemble 
Req.   sheets 


File 
Index 


Other  Req. 


Auth.  and 
P.  O. 


Auth.    in 
extreme  cases 


QUARTERLY  REQUISITIONS 

In  making  out  Quarterly  Req.  those  Divisions  which 
do  so  have  always  numbered  them  by  quarters,  (as  "Q 
No.  1").  To  make  it  easier  to  locate  a  certain  sheet  of 
any  Quarterly  Req.  it  will  help  everyone  who  must  handle 
them  if  the  pages  of  the  Quarterly  Req.  are  also  num- 
bered, beginning  with  Page  1  on  each  Quarterly  Req.  Do 
this,  therefore,  on  each  Quarterly  Req.  in  same  way  from 
Page  1  up.  Reference  can  then  always  be  made  to 
''Quart.  Req.  No.  4,  Pg.  69,"  etc.,  etc. 

It  has  been  the  custom  to  make  out  a  Quarterly  Req. 
and  then  assemble  the  sheets  belonging  to  the  same  kind 
of  articles  together,  such  as  all  foods,  all  drugs,  all  engi- 
neering supplies,  etc.  It  will  doubtless  be  more  convenient 
to  continue  this  plan,  and  after  the  sheets  are  so  sorted, 
number  them  at  the  bottom  right  hand  corner.  When 
these  Quart.  Req.  ha\e  been  properly  approved  and  re- 
turned to  the  Div.  they  will  be  filed  on  the  binder  now 
being  used.  Put  an  index  sheet  on  top  of  the  top  sheet 
and  mark  it  "Quarterly  Req.  No.  4",  etc.  Then  later 
Quart.  Reqs.  can  be  filed  on  top  and  marked  in  same  way 
until  binder  is  full,  when  the  old,  used-up  Quart.  Req. 
can  be  taken  ofT,  wrapped  up  and  filed  where  they  can  be 
found  if  needed. 

OTHER  REQUISITIONS 

Those  Div.  which  make  Quart.  Reqs.  and  then  must 
make  supplementary  Req.  are  now  numbering  these  so 
each  page  carries  a  number,  and  this  numbering  should 
be  continued.  When  they  are  received  approved,  they 
should  be  filed  on  another  binder,  in  a  similar  way.  These 
should  be  filed  with  the  last  number  on  top.  Those  Div. 
which  make  Req.  other  than  Quarterly  should  page  their 
sheets  and  file  them  in  the  same  way,  with  last  number 
on  top. 

AUTHORIZATION-PURCHASE  ORDER 

All  divisions  will  receive  from  the  superintendent  of 
purchases  and  supplies,  after  having  their  Req.  (Quar- 
terly or  others)  approved,  one  or  both  of  the  following: 

1.  Auth. 

2.  Copy  of  "P.  O." 


or 


AUTHORIZATION 


When  an  Auth.  is  received  (and  this  will  be  only  in 
extreme  cases,  and  where  it  is  impossible  for  the  super- 
intendent of  purchases  and  supplies  to  arrange  to  pur- 
chase direct)  it  should  be  checked  on  the  Req.  and  its 


65 


number  put  on  the  Req.  and  the  Req.  page  number  put  on 
the  Auth. 

An  O.  F.  D.  (Form  F  7)  should  then  be  made  out 
and  the  number  entered  on  the  Auth.  and  the  Auth.  num- 
ber put  on  the  O.  F.  D.  The  Auth.  can  be  filed  on  the 
same  binder  next  above  the  Req.  to  which  it  belongs,  and 
remain  there.  When  making  out  the  O.  F.  D.  the  amount 
in  dollars  and  cents  should  be  figured  as  nearly  as  pos- 
sible and  entered  plainly  on  the  triplicate,  or  office  copy, 
so  at  close  of  month  the  Orders  and  Contracts  Outstand- 
ing can  be  determined.  When  this  O.  F.  D.  is  made  out 
the  Req.  and  the  Auth.  are  dead,  and  should  not  be  again 
referred  to  unless  for  some  unusual  reason. 

Heretofore  the  superintendent  of  purchases  and  sup- 
plies, after  awarding  contracts,  has  sent  each  charitable 
and  penal  division,  and  doubtless  some  others,  a  Contract 
Award  Notice,  which  was  a  notification  to  the  division 
that  the  goods  or  materials  had  been  contracted  for,  and 
the  division  was  expected  to  make  out  an  O.  F.  D.  as  the 
goods  were  needed.  This  Contract  Award  Notice  some- 
times showed  a  number  of  contractors  and  articles.  This 
will  now  be  changed,  and  if  you  do  not  receive  an  Auth. 
you  will  receive  only  a  copy  of  a  P.  O.,  which  the  super- 
intendent of  purchases  and  supplies  will  send  to  every 
one  to  whom  he  awards  a  contract  or  from  whom  he  or- 
ders anything.  This  P.  O.  will  either  direct  the 'persons 
from  whom  the  goods  are  bought  to  ship  at  once,  ship  at 
some  specified  date,  or  NOT  to  ship  until  advised  to  do 
so  by  the  division.  The  P.  O.  will  show  what  instructions 
are  given  to  the  firm  to  which  the  order  is  sent. 

Each  division  will,  upon  receipt  of  a  copy  of  the  P. 
O.,  check  it  up  with  the  Req.  (either  Quart,  or  other), 
and  enter  the  number  of  the  P.  O.  on  the  Req.  and  the 
number  and  page  of  the  Req.  on  the  P.  O. 

If  the  P.  O.  does  not  give  full  shipping  instructions, 
Div.  will  notify  the  firm  to  whom  the  order  has  been  sent 
by  the  superintendent  of  purchases  and  supplies  as  to 
dates  shipments  are  to  be  made  to  them,  and  enter  on  the 
P.  O.  a  notation  to  such  effect,  also  keep  a  copy  of  the 
letter. 

Divisions  will  not  make  out  any  O.  F.  D.  for  articles 
shown  as  bought  by  the  superintendent  of  purchases  and 
supplies,  only  in  cas~s  of  Ar.th.  as  shcr.yi  abov  •.  Th^y 
will  also  figure  out  the  amount  of  the  order  as  exactly  as 
possible  and  put  down  the  amount  in  plain  figures,  to  be 
easily  checked  at  end  of  a  month. 

It  is  possible  the  division  may  receive  both  an  Auth. 
and  a  P.  O.  for  one  Req.  In  such  case  indicate  under  or 
beside  each  item  on  the  Req.  the  number  and  name  of  the 


o.  F.  D. 

amounts  to 
be    figured 


P.  O.  shows 
when   shipment 
to  be  made 


Check  up 
with   Req. 


No  O.  F.  D. 
only  on  Auth. 


Both  Auth. 
and  P.  O. 
may   be 
received 


66 


Req.   Auth. 
P.   O. 


Filing 


Printing 
Req. 


Separate 
from  others 


Supt.  of 
Printing 
Pink  slips 


form  received.  If  there  are  items  left  on  a  Req.  for  some 
time  (which  you  need),  write  your  director,  making  in- 
quiry about  them,  or,  if  changes  in  conditions  make  them 
unnecessary,  so  state,  with  a  date  on  the  Req.,  and  con- 
sider it  as  dead. 

We  have  now  treated 

Req. 

Auth. 

P.  O. 

Such  items  as  were  authorized  the  division  has  trans- 
ferred to  an  O.  F.  D.  If  the  Req.  has  been  completed 
it  is,  as  stated,  dead,  and  need  not  be  again  referred  to. 
The  Auth.  is  also  dead  and  there  now  remains  only 

1.  A  possible  Req.  which  has  not  been  completed. 

2.  P.   O.   covering  nearly  all   you   will   receive 

from  shippers. 

3.  O.   F.   D.     A  very  few  and  constantly  de- 

creasing number. 

The  P.  O.  and  O.  F.  D.  are  one  and  the  same  thing 
in  reality,  only  different  in  name.  When  the  P.  O.  is 
received  or  the  O.  F.  D.  is  made  out,  and  they  have  both 
been  figured  to  give  the  amount,  they  will  be  filed  in  the 
Contracts  and  Orders  Outstanding  File  (See  Bulletin 
No.  3,  page  3,  Par.  4.)  This  is  the  vertical  file,  which  all 
divisions  have.  A  place  in  one  of  the  drawers  will  be 
used.  An  index  showing  all  the  standard  accounts  from 
which  you  will  pay  bills  should  be  used,  and  in  the  section, 
''Operating  Supplies  and  Expenses",  and  perhaps  in  some 
other  section,  should  be  an  alphabetical  index.  The  or- 
ders, both  P.  O.  and  O.  F.  D.,  should  be  placed  in  this 
file  under  the  letter  of  the  firm  name,  in  the  proper  stand- 
ard account.  (An  order  to  Durand  &  Kasper  for  100 
bbls.  flour,  payable  from  Operating  Supplies  and  Ex- 
penses would  be  placed  in  the  letter  "D"  in  that  Standard 
Account  Division  of  the  file.) 

PRINTING  REQUISITIONS  (Form  F  5  P) 

When  Printing  Reqs.  are  made  they  should  be  sent 
to  your  department  office  for  approval.  The  Reqs.  should 
always  ask  for  an  estimate  of  the  cost  of  the  job. 

These  Reqs.  are  separate  entirely  from  the  regular 
or  supplementary  Req.  for  materials  or  supplies,  and  the 
totals  of  Printing  Req.  should  never  be  included  in  the 
summary  sheet  of  any  regular  or  Quarterly  Req. 

When  the  Printing  Req.  is  properly  approved  and 
sent  to  the  superintendent  of  printing  he  will  send  you  a 
pink  slip,  which  is  a  copy  of  the  order  he  has  placed,  and 
it  should  show  the  estimate  of  cost. 


67 

When  charitable  and  penal  institutions,  State  normal 
schools  and  Geological  Survey  receive  a  pink  order  slip, 
and  if  the  order  is  not  placed  with  another  State  institu- 
tion, they  should  immediately  make  a  copy  of  it  and  place  How  Charitabie 
an  estimate  of  the  cost  on  it  and  file  it  in  the  vertical  file,  Penal  and 
marked  '"Contracts    and    Orders    Outstanding,"    as    this 
now  is  a  part  of  their  Outstanding  Obligations.     If  print-  handle 
ing  order  is  placed  with  Pontiac  (etc.),  then  no  estimate 
need  be  included  in  Outstanding  Obligations.     If  the  nor- 
mal schools  order  printing  from  Pontiac,  they  will  treat 
the  order  as  an  obligation  and  pay  for  it  the  same  as  for 
any  other  bill. 

Hold  the  pink  slip,  and  when  the  goods  are  received 
sign  the  pink  slip  and  return  it  to  the  superintendent  of 
printing.  Invoices  will  be  received  and  they  must  be 
checked  up  with  the  copy  in  the  Contracts  and  Orders 
Outstanding  file,  vouchered  and  paid  the  same  as  all  other 
invoices. 

In  divisions  other  than  those  named  above  the  pink 
slips  should  be  checked  with  Printing  Reqs.  and  held  until 
supplies  are  received.  When  the  supplies  have  been  re- 
ceived  the  pink  slip  should  be  signed  and  returned  to  the  handle  these 
superintendent  of  printing.  He  will  pay  the  bill  from  his 
appropriation. 

These  Printing  Reqs.  can  be  filed  on  same  binder  Fiiing 
with  the  other  Req.  (not  quarterly  Req.,  however),  keep-  Printin§  Req- 
ing  them  separated  by  an  index  sheet. 

All  of  the  Outstanding  Orders  are  now  in  the  file  to- 
gether as  anticipated  by  the  original  Bulletin,  and  no  fur- 
ther checking  or  handling  of  Reqs.  or  Auth.  will  have  to 
be  done. 

INVOICES 

When  an  invoice  is  received  it  should  be  compared 
with  the  P.  O.  or  O.  F.  D.  to  see  that  quantity  and  price 
are  correct.     Shippers  have  been  and  will  continue  to  be 
requested  to  place  number  of  the  order  on  invoice,  and  if  £jm°paX  and 
they  do  not  do  so  the  division  should  put  it  on  when  they  pheQk  <£*§• 
check  it  with  the  order.     They   should  also   show  any  F!  D'. 
classification  number  or  other  means  of  identifying  the 
shipment  that  may  be  needed  by  the  department  office. 
The  invoice  should  show'  date  goods  are  received  and  be  show  date 
signed  by  receiving  officer,  and  the  order  should  be  again  g°°c 
checked  to  show  goods  received  and  marked  with  the  date 
of  the  invoice.    Invoices  must  be  secured  on  billheads  of 
the  firms.     They  should  show  each  article  purchased  so 
one  without  technical  training  may  be  able  to  tell  what  is 
being  paid  for.     (The  use  of  other  invoices,  such  as  are 
made  out  at  the  institutions,  should  be  avoided  as  much  as 
possible.) 


63 


Receiving 

officer's 
stamp 


If  Inv.  fills 
order  how  to 
file 


If  Inv.  partly 

completes 

order 


Vo.   Discount 
coal,   freight 
emergency 


Send  all  Vo. 
at  once  not 
later   than 
15th 


Each  Vo.  to 
carry  as  many 
Inv.   as 
possible 


General  terms  such  as  "Repairs,"  "Service,"  "Work 
Done,"  etc.,  are  unsatisfactory,  as  same  should  be  item- 
ized to  enable  the  party  auditing  the  bill  to  pass  upon  the 
reasonableness  of  the  charge. 

Receiving  Officer's  Stamp :    ( Form  28. ) 

Every  invoice  should  bear  stamp  showing  signature 
of  Receiving  Officer  and  chief  clerk. 

The  old  stamps  in  use  at  the  various  institutions  will 
be  discarded  and  requisition  made  for  one  like  sample 
shown,  Form  No.  28,  at  once. 

If  the  invoice  completes  the  order,  it  should  be  taken 
out  of  its  place  in  the  Contracts  and  Orders  Outstanding, 
and  now  filed  numerically  in  front  of  the  Orders  Filled 
and  Bills  Holding  File,  and  the  Invoice  itself  should  be 
filed  in  that  file  in  exactly  the  same  way  the  orders  were 
filed  in  the  "Contracts  and  Orders  Outstanding  file." 

If  an  invoice  only  partly  completes  an  order,  enter 
on  the  order  form  the  date  of  the  Invoice  and  its  amount, 
and  deduct  it  from  the  amount  already  figured  as  the  total 
cost  of  the  entire  order.  Leave  the  order  in  the  Contracts 
and  Orders  Outstanding  File  until  it  is  entirely  filled. 

As  an  example,  if  the  division  ordered  a  long  bill  of 
groceries  from  Campbell  Holton  and  estimated  it  to 

cost  $1000.00 

and  invoice  was  received  for  .  500.00 


deduct,  and  leave  order  showing  and  still  un- 
filled         $500.00 

The  invoice  will  have  gone  to  either  Bills  Holding  or  Bills 
Passed  file,  and  the  unfilled  portion  will  remain  in  the 
Contracts  and  Orders  Outstanding. 

VOUCHEL'    (Forms  9  and  10) 

Vouchers  should  be  made  for  all  purchases  subject 
to  discount  just  as  quickly  as  possible — also  for  coal  and 
freights — and  sent  forward  with  pink  slip  attached.  Other 
invoices  should  be  vouchered  and  sent  in  one  bunch  to  the 
Department  of  Public  Welfare,  to  reach  them  not  later 
than  the  15th  of  the  month,  but  no  others  than  the  three 
named  above  and  pay-roll  vouchers  should  be  sent  from 
your  office  between  the  15th  of  one  month  and  the  1st 
of  the  next.  This  will  enable  most  of  those  vouchers  sent 
from  your  office  up  to  the  15th  to  be  actually  paid  by  the, 
last  day  of  the  month.  To  avoid  extravagant  use  of 
voucher  forms  and  extra  work,  one  voucher  only,  cover- 
ing several  invoices,  should  be  used  in  favor  of  any  one 
firm. 


C9 


Pay-rolls 


Vo.    to   be 
corrected 


Do  not  roll 
Vo. 


Signatures  of 
certification 


Holding  invoices  of  a  firm  until  all  can  be  vouchered 
together  will  help  to  avoid  duplication.  This  does  not 
apply  when  discount  can  be  taken. 

Pay-rolls  should  be  sent  direct  to  the  Department  of 
Public  Welfare  and  not  to  the  Civil  Service. 

When  vouchers  are  returned  to  a  division  for  correc- 
tion, even  though  they  have  an  error  slip  attached  or  carry 
other  communications  from  another  department,  they 
should  be  forwarded  direct  to  the  Department  of  Public 
Welfare  office,  with  new  schedule.  Such  voucher  should 
not  be  entered  on  a  schedule  with  vouchers  of  a  different 
month.  Any  notations  or  explanations  should  be  made 
on  the  voucher  and  not  on  the  slip. 

When  sending  in  vouchers  do  not  send  them  in  rolls, 
as  it  takes  considerable  time  and  bother  to  straighten  them 
out  and  it  makes  them  difficult  to  handle  in  auditing.  This 
refers  to  rolls  and  not  to  folding  once  or  twice  when  only 
two  or  three  vouchers  are  sent. 

Signatures  purporting  to  carry  with  them  the  author- 
ization or  approval  of  the  managing  officer,  warden  or 
general  superintendent  should  be  accompanied  by  the 
name  or  initials  of  the  party  using  such  signature,  to  in- 
cate  who  is  using  it.  A  name  set  up  in  type  is  not  suffi- 
cient, and  when  a  signature  stamp  is  used  the  name  or 
initials  of  the  party  should  appear  therezvith.  The  same 
rules  apply  to  the  signatures  of  other  officers  and  em- 
ployes when  not  in  their  own  Handwriting.  It  is  neces- 
sary that  only  bonded  employes  sign  vouchers  or  requisi- 
tions. 

SCHEDULES    (Form  F  11) 

As  heretofore,  Sch.  will  be  sent  with  vouchers,  and 
it  is  requested  that  just  as  many  Vo.  be  put  on  each  Sch. 
as  possible,  but  not  typewritten  closer  than  double  space 
and  as  few  Sch.  sent  through  with  only  one  or  two  Vo. 
as  possible.  Separate  schedules  are  only  required  when 
vouchers  are  drawn  on  different  funds.  Sch.  should  be 
carefully  filed  on  their  proper  binder,  each  standard 
account  separated  from  the  other  by  index  sheets.  Totals 
under  each  standard  account  should  be  carried  forward 
on  Sch.  so  a  check  may  be  had  on  the  voucher  register 
to  know  whether  all  Vo.  are  entered  on  the  register  in 
the  proper  standard  account.  Some  divisions  have  made 
no  use  of  the  Sch.  and  have  needed  help  to  keep  their 
registers  straight.  By  keeping  the  totals  of  the  schedules, 
they  can  simplify  their  work. 

Discount  Slips: 

Pink  discount 

It  is  not  necessary  to  attach  discount  slips  to  sched-  slips 
ides  and  also  to  original  and  duplicate  vouchers.     They 


Sch. 

Double  space 


Carry  forward 
total  of  Sch. 


70 


Discount  Vo. 
on    separate 
Sch. 


Vo.    Register 


Monthly 
totals 


To  correct 
mistakes 
follow  these 
instructions 


Monthly 
report    F   4 


File 


Date  to 
make 


should  be  attached  to  the  original  voucher,  one  slip  to- 
each  voucher.  They  should  be  attached  so  the  end  will 
show  beyond  one  edge  of  the  voucher,  so  they  can  be  seen. 
Do  not  put  discount  vouchers  on  schedule  with  other 
vouchers. 

VOUCHEE  REGISTER    (Form  F  14) 

Probably  all  divisions  are  using  a  voucher  register 
in  the  way  to  get  the  most  out  of  it,  and  to  get  from  it  the 
correct  and  exact  amount  of  Bills  Passed  for  any  period. 
A  few  cases  have  been  found  where  reports  on  Form  F-4 
were  made  up  from  vouchers,  and  the  reports  were  not 
verified  by  making  the  exact  totals  of  the  standard  ac- 
count column  in  the  register  agree.  The  register  should 
be  used  and  totaled  each  month  for  the  month's  business,, 
and  for  the  period  from  July  1st  of  the  biennium  to  the 
close  of  the  month  covered  by  the  report.  If  this  is  done, 
and  the  schedules  are  totaled,  mistakes  will  happen  less 
frequently  and  everyone  will  get  their  work  done  more 
easily.  If  later  it  is  found  that  any  error  has  been  made, 
and  some  invoice  is  wrong,  correct  voucher  register  as 
follows : 

Show  in  red  ink  on  line  of  original  entry,  "See  next 
line  after  Voucher  No. —  — ,"  meaning  the  last  voucher 
entered  in  the  book.  On  next  line  after  last  voucher 
entered  show  the  voucher  number  of  the  voucher  to  be 
corrected  and  write  in  red  ink  explanation  of  correction. 
If  amount  of  original  entry  was  too  small  enter  in  total 
column  and  in  proper  distribution  column  the  additional 
amount  in  black  ink,  and  at  close  of  month  include  it  in 
total.  If  original  entry  was  too  large  an  amount  enter 
in  total  column  and  in  proper  distribution  column  the 
AMOUNT  TO  BE  DEDUCTED  in  RED  INK  and  DE- 
DUCT at  close  of  month,  when  totals  are  determined. 

REPORTS   (Form  F  4) 

This  must  be  an  exact  record  of  the  details  of  the 
financial  affairs  of  the  divisions  and  should  be  of  absorb- 
ing interest  to  the  managing  officers,  showing  the  exact 
financial  condition  of  their  institution. 

A  binder  was  furnished  each  division  on  which  the 
Bulletins  should  be  filed  and  all  the  F-4  reports  on  top  of 
them,  and  each  chief  clerk  should  see  that  the  managing 
officer  has  a  good  opportunity  to  look  over  all  the  reports 
for  the  year  at  the  close  of  each  month. 

On  the  first  working  day  of  each  month  this  report 
can  be  made  out.  The  Voucher  Register  and  Schedules 
should  be  totaled  and  should  agree  and  the  expenditure 
transferred  to  Column  3. 


71 


The  "Unpaid  Bills  Holding,"  column  5,  can  be 
quickly  and  easily  determined  by  taking  such  invoices 
from  the  Orders  Filled  and  Bills  Holding  file  from  one 
Standard  Account  section  at  a  time  and  adding  them  up. 
keeping  the  list  for  later  reference  and  using  the  amounts 
so  determined  for  Col.  5. 

The   "Contracts   and   Orders   Outstanding"    can   be 
just  as  quickly  and  easily  determined  if  you  have  com- 
puted the  amounts  of  the  orders  (both  P.  O.  and  O.  F.   ordSctoutn-d 
D.)  when  they  are  filed,  and  if  the  invoice  amounts  that  standins 
partly  filled  these  orders  were  deducted  when  invoices 
were  received. 

Do  not  use  Req.  for  this  work,  or  any  other  papers — 
simply  the  two  order  blanks  (P.  O.  and  O.  F.  D.V  (In 
cases  where  divisions  pay  their  own  printing  bills  the 
pink  copy  from  the  Division  of  Printing,  with  the  estimate 
on  it.) 

Many  accounting  officers  have  made  too  much  of  the 
work  needed  to  get  out  these  items  of  Bills  Holding  and 
Contracts  and  Orders  Outstanding.  This  likely  has  been 
because  they  have  failed  to  study  the  Bulletins.  Now,  if 
they  do  not  study  and  put  these  suggestions  into  opera- 
tion, they  will  still  work  as  hard  and  make  as  many  extra 
moves  to  get  the  same  results. 


Study 
bulletins 


73 


INDEX 


Abbreviations   .__       63 

Abstract    of    Supplies __ ._ig,  57 

Accountants  not  Authorized  to  Charge  Forms __ _         2 

Accounting    Sections    5 

Accounts,    Industrial    ._       12 

Assemble  Requisition   Sheets 64 

Assets  and  Liabilities,  Industrial  17 

Authorization  and  Purchase  Order 64 

Authorization — Extreme   Cases   64 

Bank   Reconciliations    4 

Bonding   Act 10 

Bookkeeper    3 

Bookkeeping   Set,   Mode" 21 

Books    and    Blanks 23 

Burial    Expenses .__.__. 10 

Cash    Books    6,28 

Cash    Entries    7 

Cash    Received    4 

Checks,    Pay-roll,    Etc . 20,61 

Chief    Clerk    3 

Clothing   Account    Section    9,47-49 

Clothing,   Charging   for   10 

Clothing  Requisitions 10,  48,  49,  50 

Coal 68 

Condemnation   of    Property   19,  59 

Contracts  and  Orders  Outstanding 68 

Controlling   Account   n 

Controlling   Accounts,    Industrial 12 

Corrections    70 

Cost    System ._I2,  51 

Counties,  No  Charges 10 

Credit  Memorandum .__ 52 

Credits,   Approved IT 

Cross     Entries 4 

Dairy  Accourti ^7-53-54 

Discounts .. .__ 68 

Discount  Slips .__ 69 

Emergency  Vouchers 68 

Farm    Accounts    17,  53-54 

Farm,  Garden  and  Dairy  Inventory .__I7,  54 

Farm,  Garden  yrd  D^iry  Section __  .._    --  _. 17 

Fi'e    Index    __  .._    __  _.   ,   ___ 64 

Filing 67,68 


74 

Finance  Department  Approval ._        2 

Finished    Stock    Report    57 

Firms   Ledger   '. 9,  43-46 

Forms,  Clothing  Blanks : 11 

Freight 68 

Garden  Accounts 17,  53-54 

General  Bookkeeper,  Information  for 11 

General  Books  Section .    . 5 

General  Ledger 7,  29-42 

General  Orders  No.  218 2 

Individual   Accounts   4 

Individual  Ledger 61 

Industrial    Books    12 

Industrial  Section 12 

Inmates   Trust   Fund   7,58 

Inmates  Trust  Fund  Section  __  __    ..  19 

Inventories,    Sept.   30th    2 

Inventory,  Industrial __    ...       16 

Invoice  Journal 5,^6 

Invoice  Record,  Storekeepers  18,52 

Invoices  Attached  to  Vouchers   .__   67 

Journal    Entries,    Clothing    n 

Journal   (General)   5,25 

Journal  Voucher — Clothing 50 

Key    Letters    15 

Ledger,  Clothing n 

Ledger,  Loose  Leaf   : n 

Monthly    Report    70 

Monthly  Totals 70 

No  Changes  Without  Approval ._        2 

Official  Receipt  _  4.61 

Operating   Ledger,    Industrial    15 

Order  for  Delivery : 64 

Outstanding   Accounts    9 

Patients,    Pay   or   Non-Pay    ... 9 

Pay-rolls    . 69 

Perfect    Accounting    System    —  -_  __   -        3 

Pink   Slips   66 

Postings,    Clothing    n 

Poultry    Accounts    17 

Printing  Requisitions   66 

Products  Furnished  Reported 17,  55,  56 

Purchase   Order   64-66 

Receiving  Officer's  Stamp  -  — 57>  68 

Remittances  to  State  Treasury 4 

Requisitions,  New  Forms  4.63 

Requisitions,  Purchase  -o 

Requisitions,    Storekeepers    18,  50 


75 

Sales   Journal    51 

Schedules   __ 69 

Signatures  on  Vouchers 69 

Statement — Operation  of  Industries 16 

Statements,  Mailing n 

Stock   Cards    ^ 19,  52 

Storekeeper    —        3 

Storekeeper's    Report    19,58 

Storekeeper's    Section    18 

Superintendent  of   Printing   66 

Surety    Bonds    4 

Time  Records  20,  60 

Titles  of  Accounts — Industrial   12-15 

Titles  of  Ledger  Accounts  7-8-9 

Transfers   4 

Transportation 10 

Trial    Balances    3 

Uniform    System    ' 2 

Voucher  Forms — 68 

Voucher    Register    6,  27,  70 

Vouchers,   Corrections   69 

Vouchers,    Date    Forwarding 68 

Vouchers,  Do  Not  Roll  69 

Welfare  Department  Approval . 2 


(CLASS  IN  PRINTING,  STATE  REFORMATORY,  PONTIAC,   ILLINOIS.) 


TL    JCX300 


